We, the books publishing company in tamilnadu, having books by giving royalty to the authors and sale the same to books shop by wholesale and retail. Now, we enter in to an agreement with book shop in another state, in which in agreement is like, we had sent the contents of the books in PDF files to that book shop and they print the content of the books we had given to them whenever sale occurred at their end. For that, they raise a printing invoice on us and file in GSTR1 and the sale amount of books made at their end were remitted to us after deducting printing cost and certain specified margin kept in their hand.

Now my query is Is the above transaction was come under sale of goods or sale of services for us? If come under sale of services, then who is considered as service provider and what type of services? Another query is Is RCM applicable under GST for royalty amount given to authors? Is RCM applicable under GST, for the tamil translation rights for foreign language books? Note, we had paid amount in foreign currency for the tamil translation rights.