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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....I 8th floor, GST Bhavan, Mazgaon, Mumbai 400 010. NOTIFICATION NO: - SGST/e-way bill/02/2025-26 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. :- Letter of M/s. TATA Motors Ltd. No. GST/MH/056 dated 13th November 2025. ....

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....e 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 Limited. having principal place of business at TATA MOTORS LIMITED, Nigadi Bhosari Road, Pimpri Chinchwad, Pune, Maharas....

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....d 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 induplicate, pre-authenticated and having running serial number for every calendar year and printed format and shall contain the following information. (a) The name and address of the "taxpayer", it's 'GSTIN' (b)....

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.... 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 'taxpayer' shall execute a separate bond of diff....