Section 138(14)(j) in Rajasthan Goods and Services Tax Rules, 2017
(j)where the goods being transported are exempt from tax under notification number F.12(56)FD/Tax/2017-Pt. I-57, dated 30th June 2017 and notification number. F.12(56)FD/Tax/2017-92 dated 21st September, 2017, as amended from time to time;