TaxTMI 
TaxTMI 
Issue of E way bill is exempted under rule 138 of CGST Rules annexure, where in Rice is exempt can paddy is also exempt both the hsn code is 1006.
E way bill for exempted goods
09 Jan 2018 
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E-way bill exemption for exempted goods confirmed; paddy and listed rice products need no e-way bill during transport.
E-way bill is not required for goods specified as exempt in the Annexure; paddy (HSN 1006.10) as agricultural produce is exempt and need not be accompanied by an e-way bill, and listed rice and rice preparations described in the Annexure (puffed, flattened, parched and similar rice products) are likewise exempt from e way bill generation. (AI Summary)
E-way bill is not required for goods specified as exempt in the Annexure; paddy (HSN 1006.10) as agricultural produce is exempt and need not be accompanied by an e-way bill, and listed rice and rice preparations described in the Annexure (puffed, flattened, parched and similar rice products) are likewise exempt from e way bill generation. (AI Summary)