Foreign company transactions

It will mainly depend upon the careful analysis of contract entered into between both the parties. But answering your question as per the fact you have put, you are representing the said Chinese Company in the territory of India and are acting as its selling agent. You will be termed as 'Intermediary' under the IGST Act. The place of supply of Intermediary service is 'place of service provider' under the IGST Act which means the place of supply in your case will be territory of India and thus it will not be termed as Exports, and transaction will attract GST.

Thanks for your reply.