E- invoice is necessary for tax free good?

Reply—Supplies to registered persons (B2B), Supplies to SEZs (with/without payment), Exports (with/without payment), Deemed Exports, by notified class of taxpayers are currently covered under e-invoice.

However in case of nil rate or wholly exempt supply, a bill of supply is issued and not a tax invoice. Therefore e-invoice provision is not applicable on supply of exempted or tax free goods.