(१)
भाग दोन-४९–१
RNI No. MAHBIL /2012/46121
महाराष्टट्रõ शासन राजपत्र
असाधारण भाग दोन
वर््ष ९, अंक ३३]
शुक्रवार, मे १९, २०२३/वैशाख २९, शके १९४५
[पृष््ठठे २ किंमत : रुपये १२.००
असाधारण क्रमांक ४९
प्राधिकृत प्रकाशन
OFFICE OF THE COMMISSIONER OF STATE TAX
MAHARASHTRA STATE, MUMBAI
8th Floor, GST Bhavan, Mazgaon, Mumbai 400 010
NOTIFICATION NO.:-SGST/ e-way bill/ 01/ 01/ 2023-24
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.:
1. Letter of TMPVL No. TMPVL/MH/EWB/13/002, dated 28.02.2022.
2. Letter of TMPVL No. TMPVL/MH/EWB/13/032, dated 27.02.2023.
3. Letter of TMPVL No. TMPVL/MH/EWB/13/001, dated 04.04.2023.
Whereas, M/s. Tata Motors Passenger Vehicles Limited, having principal place of business at
K Block, Sector No. 15 and 15A PCNTDA, Chikhali Road, Chikhali, Pune, Maharashtra, 410 501
(GSTIN:27AAHCT8301P1ZT) (hereinafter referred as ‘taxpayer’), have made a representation vide
their letter TMPVL/MH/EWB/13/001, dated 04.04.2023 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 the Maharashtra Goods and Services Tax Rules, 2017 (hereinafter
referred as MGST Rules, 2017).
Whereas, I, Rajeev Kumar Mital, 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, Rajeev Kumar Mital, 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. Tata Motors Passenger Vehicles Limited, having
principal place of business at K Block, Sector No. 15 and 15A PCNTDA, Chikhali Road, Chikhali,
Pune, Maharashtra, 410 501 (GSTIN: 27AAHCT8301P1ZT) 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.
2
महाराष्टट्र शासन राजपत्र असाधारण भाग दोन, मे १९, २०२३/वैशाख २९, शके १९४५
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.
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 Deputy
Commissioner, PUNE_LTU_512, Division- PUNE-LTU-1, PUNE ZONE, PUNE 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”, its ‘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 138A of MGST Rules, 2017 for such removal has been given;
c. The description, 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 Deputy Commissioner, PUNE_LTU_512,
Division- PUNE-LTU-1, PUNE ZONE, PUNE 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 Deputy Commissioner,
PUNE_LTU_512, Division- PUNE-LTU-1, PUNE ZONE, PUNE.
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 2023-24, i.e. up to 31st March 2024.
RAJEEV KUMAR MITAL,
Commissioner of State Tax,
Maharashtra State.
F. No. DC (AR-4)/HQ-5/File No. 57/2022.
Mumbai, dated 18/05/2023.