e-Way Bill must be generated when goods worth more than ₹50,000 are being transported, regardless of the mode of transport. In this case, since the value of the goods does not exceed ₹50,000, you are not required to generate an e-way bill.
Insight: e-Way Bills are only required for goods, not for service items. Also, the e-Way Bill threshold varies for each state.
Books
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and GST filing.