Tvl. Mahindra & Mahindra - Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing under rule 138 (14) (d) of TNGST Rules, 2017

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.... Notification issued by Commissioner of State Tax, under TNGST Act 2017 & TNGST Rules 2017 No. 05/2025-TNGST PP1/GST-15/23/2022 Chennai, Wednesday, November 19th, 2025 Karthigai 3, Visuvavasu, Thiruvalluvar Aandu 2056 NOTIFICATION Sub: TNGST Act, 2017 - Tvl. Mahindra & Mahindra - Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing un....

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.... 2) In exercise of the powers conferred under Rule 138 (14) (d) of TNGST Rules 2017, the Commissioner of State Tax, hereby notifies that Tvl. Mahindra and Mahindra Ltd, Mahindra World City, Chengalpattu, Tamil Nadu is permitted to move the motor vehicles for road testing within the State, without generation of e -way bill subject to the following procedure and conditions :- i) The tax pay....

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....The details of pre-authenticated delivery challans shall be intimated to the jurisdictional Officer before being brought into use and the Duplicate copy of the Delivery challan is to be submitted along with the account. Further, Delivery challans shall have running consecutive serial numbers for every calendar year and in printed format & shall contain the following information :- a. The ....

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....ose of undertaking testing of the same, as the case may be; v) The taxpayer shall maintain proper records to correlate the dispatch and return of the testing vehicles sent for road testing. If at any point of time, the combined value of the testing vehicles cleared for road test exceeds the amount for which the bond has been executed, the tax payer shall execute a separate bond of differe....