Intrastate e-way bill exemption: transport within Chhattisgarh allowed without e-way bill if invoice or delivery challan accompanies goods. Exemption permits intrastate transportation of any class of goods within Chhattisgarh without an e-way bill, conditional on the consignment being accompanied by the prescribed invoice or delivery challan; the exemption is temporary and issued under State GST rulemaking in consultation with central tax authorities.