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Eway Bill for Non-motorized Vehicle

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Is eway bill required to be generated for transportation of goods by handcart i.e. non-motorised vehicle? Provided value of goods is more than ₹50000/- and it's a intra-state supply.
Replies (3)
Not required.
No... not required
(Ref: Clause (b) of Rule 138(14))

no need to generate eway bill if goods transported through non-motorized vehicle. 


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