GST 9n import of service

My client is paying diamond certification charged as import of service..RCM applicable ??
because under section 9(3) following entry is there ...

Service provider :-
Any service
supplied by any
person who
is located in
a non-taxable
territory to any
person other
than non-
taxable online
recipient.

Located in non-taxable territory :-
Any person
located in a
non-taxable
territory

Receipient of service :-
Any person
located in
the taxable
territory other
than non-
taxable online
recipient.