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For the sale of rice and broken rice (HSN Code 1006), e-way bill requirements depend on the distance and value of the transaction.
E-way Bill Requirements: 1. *Value*: The sale value exceeds ₹50,000. 2. *Distance*: All sales bills are below 20 km.
E-way Bill Exemptions: As per the e-way bill rules, transportation of goods within a radius of 20 km from the place of business of the consignor does not require an e-way bill, regardless of the value.
Conclusion: In your case, since all sales bills are below 20 km, e-way bills are *not compulsory*, even though the sale value exceeds ₹50,000.
However, please note that it's essential to maintain proper documentation, including invoices and delivery challans, to support the sales transactions.
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