The Office of the Commissioner of State Tax, Maharashtra State, Mumbai, has issued a Notification vide SGST/e-way bill/02/2025-26 dated February 20, 2026 granting waiver from the requirement of generating e-way bills for transportation of motor vehicles being moved solely for road-testing purposes, under the provisions of sub-rule (5) of Rule 138A of the Maharashtra Goods and Services Tax (MGST) Rules, 2017.
This permission has been accorded on the basis of a representation submitted by M/s Tata Motors Ltd. (GSTIN 27AALCT0864B1ZE), vide their letter dated 13 November 2025, highlighting the operational difficulties experienced during frequent movement of vehicles for testing, where such movement does not amount to “supply” under the GST law.
After examining the matter, the Commissioner of State Tax, Shri Asheesh Sharma, concluded that the request was justified and merited relief. Accordingly, the requirement of e-way bill generation has been formally waived, subject to strict adherence to specified procedures and safeguards.
Key Provisions & Conditions under the Notification
- Execution of Bond: The taxpayer must execute a bond covering the total value of vehicles intended for road testing in a calendar month, with the Jurisdictional State Tax Officer, Pimpri-702, Pune.
- Movement under Delivery Challan: Each vehicle moved for road testing must be accompanied by a pre-authenticated, serially numbered delivery challan, duly signed by the authorized signatory.
- Scope of Exemption: The waiver is strictly limited to transportation of motor vehicles for road testing, and only when such movement is not by way of supply.
- Mandatory Information on Challan: The challan must include details such as taxpayer’s GSTIN, jurisdiction, notification reference, vehicle identification details (engine/chassis/serial numbers), dispatch date, and expected return timeline.
- Use of Trade Plates: Vehicles must carry approved trade plates as per the Central Motor Vehicles Rules, 1989.
- Record Maintenance: The taxpayer must maintain complete records correlating each dispatch and return and submit a monthly statement to the jurisdictional officer.
- Accountability: The taxpayer is fully responsible for goods moved without e-way bill under this permission. Violation of conditions may lead to revocation of the facility.
- Validity: The notification is valid for FY 2025-26, up to 31 March 2026.
Impact
This facilitation measure will significantly ease operational processes for automobile manufacturers conducting mandatory and continuous road-testing of vehicles, reducing compliance burden without compromising regulatory oversight.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/E-way-Bill-Notification.pdf
