E- Invoicing doubt

Sir, The following entities /sectors are exempt from the e-invoicing mandate is what heard/said.

a.     Special Economic Zone Units.

b.    Insurer or a banking company or a financial institution, including a non-banking financial company.

c.    Goods transport agency supplying services in relation to transportation of goods by road in a goods carriage.

d.   Supplies of passenger transportation service.

e.    Supplies of service by way of admission to exhibition of cinematograph films in multiplex screens.

 

From which notification can be found out ?