Maharashtra Waives E-Way Bill for Motor Vehicle Road Testing
The Commissioner of State Tax, Maharashtra, has issued Notification No. SGST/e-way bill/02/2025-26 dated February 20, 2026. This notification provides significant relief to automobile manufacturers by waiving the mandatory e-way bill requirement for motor vehicles being transported specifically for road testing purposes.
This relaxation follows a representation by M/s. Tata Motors Limited, acknowledging the practical difficulties in generating e-way bills for movements that do not constitute a “supply”.
Scope of the Exemption
The waiver applies exclusively to the movement of motor vehicles for road tests across India where the transport is for reasons other than by way of supply. It is issued under the powers conferred by Sub-rule (5) of Rule 138A of the MGST Rules, 2017.
Key Conditions and Procedures
To avail of this exemption, the taxpayer must adhere to a strict procedural framework:
• Execution of Bond: The taxpayer must execute a bond with the Jurisdictional State Tax Officer. This bond must sufficiently cover the value of all motor vehicles cleared for road testing within a calendar month.
• Delivery Challan (DC) Requirements: Vehicles must move under a Delivery Challan instead of an e-way bill. The DC must be:
• Issued in duplicate and pre-authenticated.
• Printed with running serial numbers for the calendar year.
• Detailed with the vehicle’s engine/chassis number, value, date of dispatch, and the probable timeline for return.
• Trade Plates: The vehicle or transport equipment must display a trade plate as prescribed under the Central Motor Vehicles Rules, 1989.
• Record Keeping & Reporting: * Maintain robust records to correlate the dispatch and return of every vehicle.
• Submit a monthly account to the Jurisdictional State Tax Officer detailing all vehicles sent and received back.
• Additional Bond: If the value of vehicles cleared exceeds the existing bond amount, a separate bond for the differential value must be executed before further removals.
Validity and Compliance Note
This notification is specifically valid for the Financial Year 2025-26, ending on March 31, 2026.