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E-way Bill Rule 138 (14)(k) exempts defence formations, including ordnance factories and PSUs under Ministry of Defence.

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....E-way Bill - Rule 138 (14)(k) - Whether the exemption to a ‘defence formation’ for preparation and generation of E- way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence, Government of India? - Held Yes....

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