The Maharashtra State Tax Department issued a notification granting conditional exemption from generating an e-way bill for motor vehicles transported for road testing purposes, where such movement is not considered a supply. The relief was provided after recognizing genuine operational difficulties faced by the taxpayer and is valid for FY 2025–26. Instead of an e-way bill, vehicles may be moved under a delivery challan, subject to strict compliance conditions, including execution of a bond covering vehicle value, maintenance of detailed records, use of trade plates, and submission of monthly reports to authorities. The exemption applies strictly to non-supply movement for testing purposes and requires accountability for all vehicles dispatched and returned. Any breach of conditions may lead to withdrawal of the permission without prior notice. The notification reflects a pragmatic approach by tax authorities while ensuring regulatory control and safeguards against misuse.
OFFICE OF THE COMMISSIONER OF STATE TAX
MAHARASHTRA STATE, MUMBAI,
8th floor, GST Bhavan, Mazgaon, Mumbai 400 010.
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 JSW dated 20.03.2025.
NOTIFICATION NO: SGST/e-way bill/03/2025-26
No. JCST(HQ-5)/DC-HQR-13/GST/Notification/2026/B-27.— Whereas M/s. JSW Greentech Limited, having principal place of business at 6th floor,1, JSW Centre, BKC Road, Bandra East, Mumbai, Mumbai suburban, Maharashtra 400 051 (GSTIN:27AAGCJ6553N1ZY) (hereinafter called as ‘Taxpayer’), have made a representation vide their letter dated 20.03.2025 for 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 (hereinafter referred to as MGST Rules, 2017).
Whereas I, Asheesh Sharma, Commissioner of State Tax, Maharashtra State, am of the opinion that the difficulties being 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. JSW Greentech Limited, having principal place of business at 6th floor,1, JSW Centre, BKC Road, Bandra East, Mumbai, Mumbai suburban, Maharashtra 400 051 (GSTIN:27AAGCJ6553N1ZY) 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 a bond sufficient to cover the value of the motor vehicle being cleared for the purpose of road testing in a calendar month, with the Jurisdictional State Tax officer, bandra-east_703, division chembur, zone – mumbai-north-east, mumbai. undertaking to follow all the conditions mentioned hereunder;
(ii) Motor vehicles shall be removed by the ‘Taxpayer’ for the purpose of road test under a delivery challan, duly signed by the authorized signatory of the ‘Taxpayer’;
(iii) 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 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. 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 removal has been given;
c. The desciption, vehicle serial number/engine number/chassis number, as the case may be, to identify the vehicle which has been cleared for the purpose carrying out road test along with the value of such motor vehicle;
d. The date of dispatch of such motor vehicle for road test and probable time line for return of the motor vehicles to its place of clearance;
(v) The Motor vehicle/ transport equipment will also carry trade plate as prescribed under Central Motor Vehicles Rules, 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 ‘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, bandra-east_703, division chembur, zone – mumbai-north-east, mumbai. a monthly account containing the details of all motor vehicles sent and received back after road testing;
(viii) The ‘Taxpayer’ shall furnish any additional relevant information pertaining to the instant subject matter which may be required by the Jurisdictional State Tax Officer, bandra-east_703, division chembur, zone – mumbai-north-east, mumbai.
2. The ‘Taxpayer’ shall be fully responsible and accountable for the taxable goods so removed without generation of e-way bill under sub-rule (5) of rule 138(A) of MGST Rules,2017 as permitted under this notification.
3. If the above said conditions are not adhered to or are violated, the impugned permission shall be revoked/withdrawn without any prior intimation.
4. This notification is valid for financial year 2025-26, i.e. up to 31st March, 2026.
ASHEESH SHARMA,
Commissioner of State Tax,
Maharashtra State.
