Eway bill on goods delivered by manual cart

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)
Quick Summary
This discussion clarifies whether an Eway bill is necessary when goods are delivered using a manual cart. The consensus is that no Eway bill is required if the goods are transported via a non-motorised conveyance, such as a cycle or bullock cart. This exemption applies regardless of the value or distance, as long as the transport method lacks a motor.

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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