GST on sale of DUTY CREDIT SCRIPT under MEIS

Prabneet Singh (8 Points)

20 October 2020  
we are selling duty credit scriptt issued under MEIS. is it taxable under GST.
i have did my own research and found that initially it was taxable at 12 % but afterwards it has been.made exempt. what is the current scenario of sale of DCS under GST.