Shivam RC (Student) 31 May 2020
As per Rule 138(14) of the CGST Rules 2017, No E-Way Bill is required to be generated incase of EXEMPTED Goods ( except de-oiled cake ) which are notified under Notification No. 2/2017 - Central Tax ( Rate ) and Notification No. 2/2017 - IT ( Rate ), both dated 28.06.2017. The major among them are as follows : Fresh Meat, Fish, Chicken, Eggs, Milk, Butter Milk, Curd, Natural Honey, Fresh Fruits and Vegetables, Coffee beans, Wheat, Rice, Flour, Besan, Bread, Salt, Bindi, Sindoor, Printed Books, etc.
Therefore if are supplying Exempted Goods, then generation of E-way Bill is not required as per Rule 138(14) of the CGST Rules 2017.