sir way bill is compulsory or not for exempt goods
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Quick Summary
This discussion clarifies whether an e-way bill is compulsory when supplying exempt goods. While some interpretations suggest it's mandatory for registered persons making exempt supplies, official rules and notifications indicate that e-way bills are generally not required for specific exempted goods as per CGST Rules 2017.
As per Entry No. (e) of Rule 138(14) of the CGST Rules 2017, Generation of E-Way Bill is "not mandatory" in case of EXEMPTED GOODS notified vide Notification No. 2/2017 - Central Tax ( Rate ), dated 28.06.2017.
Hence Generation of E-Way Bill not required for Exempt Goods.