Is RCM applicable for import of services which have been 100% Exported

Nitin (Salaried) (22 Points)

08 July 2023  

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.