Conditional e-way bill relaxation for road-testing of motor vehicles in Maharashtra
The Commissioner of State Tax, Maharashtra has issued a specific notification for FY 2025–26 allowing a conditional waiver from e-way bill generation for certain movements of motor vehicles that are sent for road testing and are not being moved as a supply. Instead of e-way bills, such movements may be covered under delivery challans, subject to strict procedural safeguards.
This relief has been granted under sub-rule (5) of rule 138A of MGST Rules, 2017 to address genuine operational bottlenecks faced by an assessee engaged in motor vehicle testing, while simultaneously ensuring traceability and preventing misuse.
Background and legal basis
The permission stems from a representation made by M/s. JSW Greentech Limited via letter dated 20.03.2025, highlighting the practical difficulty of generating e-way bills for each test movement of motor vehicles that are not actually being supplied but only taken out for road trials.
Exercising powers under sub-rule (5) of rule 138A of MGST Rules, 2017, the Commissioner of State Tax, Maharashtra State, has agreed to relax the e-way bill requirement for this specific assessee and specific purpose, by allowing use of delivery challans, provided all notified conditions and safeguards are meticulously followed.
Important:
The relaxation is assesse-specific, purpose-specific, and time-bound. It does not extend to all assessees or all movements of motor vehicles, nor does it cover movements that qualify as supply.
Scope of the e-way bill exemption
Nature of movement covered
The e-way bill waiver is strictly confined to:
- Motor vehicles transported:
- For the limited purpose of conducting road tests,
- For reasons other than by way of supply (i.e., where no transfer of title or taxable supply occurs), and
- Such movements are carried out across India under the permission granted.
Movements satisfying these conditions may be undertaken without generating an e-way bill, but must be accompanied by a delivery challan that complies with the prescribed format and particulars.
Beneficiary assessee and validity period
The relaxation has been expressly granted to:
M/s. JSW Greentech Limited,
Principal place of business: 6th floor, 1, JSW Centre, BKC Road, Bandra East, Mumbai, Mumbai suburban, Maharashtra 400 051
GSTIN: 27AAGCJ6553N1ZY
The notification clearly restricts the validity of this permission to the financial year:
FY 2025–26, i.e., it remains in force up to31st March, 2026.
Beyond this date, the assessee would have to either seek fresh permission or revert to standard e-way bill requirements, subject to any further directions from the department.
Key conditions for availing the e-way bill waiver
The notification subjects the assessee to a set of rigorous conditions, designed to ensure accountability for every vehicle moved under this facility. Non-compliance with any of these requirements may lead to withdrawal of the permission, without advance notice.