exemption of GST for import of services- Mam, one of my clients have website and providing advertisement services to china based company and consideration is received in convertible foreign exchange every month. He has to purchase some services e.g. web tool, VPN etc  and pay the same using credit card and some time through net banking.
So my question is that he is liable to pay tax under RCM for importing services, as he is providing services only to china based company, so its Export of services under Zero-rated.
It will be a burden upon him if he deducts tax under RCM and claim refund.
Please guide….