Eway bill requirement on exempt/nil rated/non gst item

CA NAMRATA KAYARWAR (314 Points)

27 March 2025  
Taxpayer registered in Chhattisgarh dealing in books n stationery item sends school books (which are exempt) to different state where he himself sells it to students/parents. He is not registered in the other states.

1. Whether e way bill is required for movement of books from one state to other. (please explain whether all taxfree/exempt goods do not requires eway bill or only specific items are exempt for generation of e way bill)

2. Whether he is required to get registered in other states also?

3. What if he also sales taxable item. what will be the recipient details in eway bill then?