Eway bill requirement on exempt/nil rated/non gst item

1. E-Way Bill Requirement for Exempt Goods: - *General Rule*: E-way bills are required for the interstate movement of goods, including exempt goods, with some exceptions. -

*Exemptions*: Specific exempt goods, like books, are not required to generate an e-way bill, as per the CBIC notification No. 27/2018 – Central Tax dated 10.05.2018. -

*Conclusion*: In this case, since the taxpayer is dealing in exempt goods (school books), an e-way bill is not required for the interstate movement.

2. Registration Requirement in Other States: - *General Rule*: A taxpayer is required to register in each state where they have a place of business or supply goods/services. - *Casual Taxable Person*: However, if the taxpayer is a casual taxable person (supplying goods/services occasionally), they can obtain a temporary registration in the other state. -