e way bill

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If goods value more than 50000 in UP and it's carry goods Non motorized vehicle in this case there is required e way Bill???
anyone has circular of UP e way bill
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No e-way bill is required to be generated if the goods are being transported by a non-motorised conveyance.

Rule 138(14)(b) of the Uttar Pradesh Goods and Service Tax Rules, 2017

See Page 6 of this Notification
https://comtax.up.nic.in/GSThome/Notification/English/Noti_no_487_260318_eng.pdf

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