Is e-way bill mandatory in case of exempted goods

is e-way bill required for the transport of pulses by GTA and even for the supplier/recipient?
 because as per  notification no-12/2017 CT (R) dated 28/06/2017 and notification no 9/2017 IT(R) dated 28.6.2017  sl.no-21 gta is exempt in case of supply of pulses.
and under notification u/s 11(1) of the CGST ACT,2017 PULSES IS EXEMPT.

Replies (3)
No need...

THANX FOR THE REPLY BUT IS THERE ANY SUPPORTIVE SECTIONS FOR UR ANSWER

I cant find pulses anywhere in that list but it is a exempted goods. as well as exempted in case of gta service for it transportation

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