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No e-way bill is required to be generated if the goods are being transported by a non-motorised conveyance.
Rule 138(14)(b) of the Uttar Pradesh Goods and Service Tax Rules, 2017
See Page 6 of this Notification https://comtax.up.nic.in/GSThome/Notification/English/Noti_no_487_260318_eng.pdf
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