is e-way bill required for the transport of pulses by GTA and even for the supplier/recipient?
because as per notification no-12/2017 CT (R) dated 28/06/2017 and notification no 9/2017 IT(R) dated 28.6.2017 sl.no-21 gta is exempt in case of supply of pulses.
and under notification u/s 11(1) of the CGST ACT,2017 PULSES IS EXEMPT.
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