TaxTMI 
TaxTMI 
Waiving off requirement of e-way bill for motor vehicles for road testing where goods are transported for reasons other than by way of supply under sub-rule (5) of rule 138A of MGST Rules, 2017
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....azgaon, Mumbai 400 010, dated 18th June 2025. NOTIFICATION No :- SGST/e-way bill /01/2025-26 Subject: Waiving off requirement of e-way bill for motor vehicles for road testing where goods are transported for reasons other than by way of supply under sub-rule (5) of rule 138A of MGST Rules, 2017-reg. Ref.: (i) Letter of TMPVL No. TMPVL/MH/EWB/016, dated 18.02.2025.  ....
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....ng faced by the 'taxpayer' are genuine and require due consideration. Now, therefore I, Asheesh Sharma, Commissioner of State Tax, Maharashtra State, in exercise of the powers conferred upon me under sub-rule (5) of rule 138A of the MGST Rules, 2017, am pleased to issue this notification for grant of permission to M/s. Tata Motors Passenger Vehicles Limited, having principal place of business at K....
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....) The exemption to carry delivery challan instead of e-way bill is limited only to transportation of motor vehicles for reasons other than by way of supply and limited to road test of such motor vehicles. (iv) The delivery challan shall be in duplicate, pre-authenticated and having running serial number for every calendar year and printed format and shall contain the following information. (a)....
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....s, 1989 or under any other law in force for the purpose of undertaking testing of such motor vehicle as the case may be; (vi) The 'taxpayer' shall maintain proper records to correlate the dispatch and return of the motor vehicles sent for road testing. If at any point of time the value of the motor vehicles cleared for road test exceeds the amount for which the bond has been executed, the 'taxpa....