advocate
349 Points
Joined February 2008
Any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc). There is not definition of Non-Motorised conveyance given under GST Act.
The goods are being transported through non-motorzied vehicles are exempted for generation of eway bill even the value of goods are more than Rs.50,000/-
In my view now the demand of Rehda, Riksshaws etc will increase.
You can get more information here - What is Non-Motorized Vehicle? No Need of eWayBill Sending through Non-Motroized Vehicle