Paypal gst

Firstly find out the type of service you have provided, whether it is export of service

As per IGST Section 2(6) “Export of services” means the supply of any service when, –

(i) the supplier of service is located in India;

(ii) the recipient of service is located outside India;

(iii) the place of supply of service is outside India;

(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange;

(v) the supplier of service and the recipient of service are not merely establishments of a distinct person

and if it doesn't fall in this category then understand it as:
for ex
Gross Service: 75000
Paypal service charges: 1000
IGST on paypal service: 180
Net Amount Received: 73820

then in this case you have to make payment on your service of rs 75000 and you can also take credit of Rs 180 i.e. GST on service charge of paypal