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    <title>E-invoice and e- way bill generation</title>
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    <description>E-invoice and e-way bill are not required for nil-rated, exempted, and non-GST supplies because no tax invoice is mandated under Section 31; however, zero-rated supplies are subject to both e-invoice and e-way bill as taxable supplies at zero rate. Exempted goods generally do not require e-way bills, though specific exempted items may be treated differently and relevant exemption notifications must be consulted.</description>
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      <description>E-invoice and e-way bill are not required for nil-rated, exempted, and non-GST supplies because no tax invoice is mandated under Section 31; however, zero-rated supplies are subject to both e-invoice and e-way bill as taxable supplies at zero rate. Exempted goods generally do not require e-way bills, though specific exempted items may be treated differently and relevant exemption notifications must be consulted.</description>
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      <law>GST</law>
      <pubDate>Wed, 12 Nov 2025 11:17:22 +0530</pubDate>
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