importation of consultancy services from united emirates (foreign country) euro currency

HI,
one company receiving consultancy services from foreign country whether gst under rcm applicable or not? in case applicable how to compute taxable value?(service provider provided invoice in Euro currency) and also how to accounting these services? ( consider these terms used: forex varation ;bank charges)


from 15 CA and form 15 CB provided how to vouch this consultancy service from foreign country?