FA-3-08/2018-1-V-(43)

Dear sir, As per rule 138,it exempt certain goods from E-way bill
where the goods are exempt from tax vide notification number 2/2017 CT(R) dated 28.06.2017,there will be no requirement of generating E-way bill.
in the same notification,it exempts the HSN 1201 (Soya beans, whether or not broken, of seed quality).
I hope it will end your query.

Thanks sir