Maharashtra GST Notification: E-Way Bill Exemption for Tata Motors Road Testing Vehicles (FY 2025–26)
Tata Motors Granted E-Way Bill Waiver for Road Testing
The Commissioner of State Tax, Maharashtra, has issued Notification No. SGST/e-way bill/01/2025-26 dated June 18, 2025, exempting Tata Motors Passenger Vehicles Ltd. from generating e-way bills for vehicles transported solely for road testing purposes. This applies only when such movement is not a supply under the MGST Rules, 2017.
Background of the Request
Tata Motors submitted a formal request (letter no. TMPVL/MH/EWB/13/016 dated 18.02.2025), seeking a waiver under Rule 138A(5) of the MGST Rules. They requested permission to move motor vehicles for road testing without generating e-way bills, as these vehicles are not meant for supply.
Approval and Legal Basis
Asheesh Sharma, the Commissioner of State Tax, Maharashtra, reviewed the representation. After considering the genuine difficulty highlighted by the taxpayer, he granted the waiver by exercising his powers under Rule 138A(5) of the MGST Rules, 2017. The exemption is valid until March 31, 2026, for FY 2025–26.
Conditions and Compliance Requirements
The waiver comes with strict procedural conditions. Tata Motors must:
- Execute a bond that covers the value of vehicles cleared for road testing each month.
- Use a delivery challan signed by an authorized signatory instead of an e-way bill.
- Ensure the delivery challan:
- Is in duplicate, pre-authenticated, and serially numbered.
- Includes details like taxpayer name, GSTIN, jurisdictional officer, vehicle identifiers (chassis, engine number), dispatch date, and expected return date.
- Carry trade plates as required under the Central Motor Vehicles Rules, 1989.
- Maintain proper records of dispatch and return.
- Submit monthly reports to the Jurisdictional Deputy Commissioner, KONDHWA_501, PUNE NORTH.
- Provide additional details if requested by the authorities.
If the bond amount is exceeded, Tata Motors must execute an additional bond before further movement.
Consequences of Non-Compliance
The company will bear full responsibility for transporting goods without an e-way bill. Any breach of the conditions may lead to revocation of the permission without prior notice.
Summary
This notification enables Tata Motors to streamline vehicle testing logistics across India, provided they comply with all regulatory and documentation conditions. The move balances compliance flexibility with strict accountability.
