Gst on intermediary services

CA Shobha Karmakar (CA Practice ) (65 Points)

17 November 2020  

Dear Ld Members , 

pls guide on below case:

Mr. A is an indian intermediary who collects articles from Mr. B , a foreign author, and sells those articles to Mr. C , indian publisher. Mr A gets payment in convertible foreign currency and is an intermediary between Mr. B and Mr. C. 

My query is what would be the GST impact for Mr. A and how should it be shown in GST returns? 

TIA.