Eway bill on goods delivered by manual cart

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exempted agricultural equipments for ₹ 70,000/- delivered to a consumer by manual cart to a distance of 5 KM same state, same town.
Is Eway bill required for this single transaction?
Replies (2)
No..... as the movement of goods is not by motorized conveyance.
Hence in term of rule 138 , no Eway is required.
E-way bill is not required when goods are transported using a non motorised conveyance such as bullock cart, cycle or any other method.

So if you are transporting goods on a transport mode which does not have motor fitted, then you need not to generate E-way bill.

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