E-Way bill exemption for intra-city and specified job-work movements; other intra-state movements require an E-Way bill. Exemption provided from generation of an E-Way Bill for all intra-city movements of goods and for intra-state movement of hank, yarn, fabric and garments transported for job work; all other intra-state movements require an E-Way Bill and the procedures of rules 138, 138A, 138B, 138C and 138D apply mutatis mutandis. Where the person in charge is exempted from carrying the E-Way Bill, they must carry documents such as tax invoice, delivery challan, bill of supply or bill of entry. 'City' is defined by municipal enactments and includes certain villages.