Export of Service

Sir
My Client is exporter and he is receiving US $ From US Impoter towards Remitting to India NGO for study purposes of particular commodity which is exporter from India
Note : Exporter has already filed LUT for FY
My question :
1) Exporter has to raise Export of service to US Importer ?
2) Wheather it is treated as export of service?
3) what about rate of tax and Exporter need to pay RCM ?

Kindly Reply to above