My client was sending icecreams to four or five parties in same village. single party invoice value ₹25000 and the total value more than one lakh of all parties. In this situation it is compulsory to sent through E Way Bill?
Ice Cream is not mentioned in exempted list of E Way bill. Hence in your case E Way bill is required. Since the total value exceeds 50K(All Invoices), you are obliged to generate E Way Bill.