Books are exempted in gst are e-books also exempted?

Hello

I am planning to sell my own E-books(Downloadable books). I have few questions on that.

1. Are E-books also exempted in GST?

2. If not HOW do you calculate profit from them and at what rate it would be calculated?

The Thing about E-books are you don't have any INVENTORY so there will be no STOCK and you can sell them just like SOFTWARES.

like if I sell 10 E-books for Rs 199. How do you calculate tax on it because it basically I dont have any stock of them they are just "DOWNLOADABLE BOOKS"

Please do reply many of the CHARTED ACCOUNTANT I talked to don't have any idea about E-BOOKS

Thanks