import of services

The GST framework specifically clarifies that in such cases, any amount payable by the supplier, but which is incurred by the recipient and not included in the actual consideration for services, will be included while computing the total transaction value.

Therefore, in case of RCM, the recipient has to pay GST on the net transaction value, that is, the consideration amount plus tax paid on behalf of the supplier.
Converted Invoice value + Direct Tax which you have paid against the same on behalf of Supplier of service.

but my question is that whether we have to add any foreign exchange fluctuations in that amount