E WAY BILL

No E way bill is not necessary for supply of exempted goods of any value

not required for any value if exmepted goods

Eway bill is not required as per item defined in annexure 14 of Rule 138, & As per Notification 12/2018 CT : No eway required in following

(e) where the goods, other than de-oiled cake, being transported, are specified in the
Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June,
2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to
time;
where the goods being transported are alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural
gas or aviation turbine fuel;
where the supply of goods being transported is treated as no supply under Schedule III

Hence Its not mandatory that no eway is required in all exempted goods , plz refer the Annexure 14 of rule 138