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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....an, Mazgaon, Mumbai 400 010, dated 22nd May 2026. NOTIFICATION Notification No. SGST/e-way bill/01/2026-27 MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. JCST(HQ-05)/DC-HQR-13/GST E-Way Bill/Notification/2026/B-60.- Whereas, M/s. Tata Motors Limited, having principal place of business at Tata Motors Limited, Nigadi Bhosari Road, Pimpri Chinchwad, Pune, Maharashtra-411 018. (GSTIN: 2....

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....ission to M/s. Tata Motors Limited having principal place of business at Tata Motors Limited, Nigadi Bhosari Road, Pimpri Chinchwad, Pune, Maharashtra, 411 018 (GSTIN 27AALCT0864B1ZE) to waive the requirement of e-way bill for motor vehicles to perform various road tests across India, subject to the following procedure and conditions as mentioned below :- (i) The "taxpayer" shall execute ....

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....r 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) Name of the jurisdictional officer, Division and Zone with whom the taxpayer is registered for the purpose of GST and notification number under which permission under sub-rule (5) of rule 138(A) of MGST Rules, 2017 for such rem....

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.... 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 differential value with the concerned, before removal of the motor vehicle for testing purpose ; (vii) The taxpayer' shall submit to the Jurisdictional State Tax Officer, Pimpri_702, Division - Pune_South_Ea....