Whether sale of MEIS licence exempt sale by exporter attracts reverse charge as department asking to deposit tax on it?

Any supply made by a person can never be taxed under reverse charge. Reverse charge is the liability on recipient of goods or services to pay GST when such liability is notified under Section 9(3) or 9(4) of CGST Act, 2017. Notification No. 4/2017- CT(Rate) which notifies goods on which liability has been shifted on recipient does not contain MEIS in its list and thus, no liability under reverse charge exists. It is further clarified that Rule 43 has been amended to exclude the value of such sale vide Notification – No.14/2022–Central Tax dated 05.07.2022 and no reversal of ITC is required on such exempted sale.