I am an exporter and sometimes buy Digital Goods from a website appears to be from Japan or Korea I make payment through paypal. The material is Digital Codes used to play or activate games.
I then export them to USA
Am I liable to pay IGST under RCM? If yes how can I make that possible to get ITC because it doesn't look proper import as it is paperless and contract less. Only money sent and codes received just like online shopping.