Import of service from Shopify

nikhil (articleship) (137 Points)

27 April 2021  
One person(registered on GST) selling goods through own e-commerce website which is built on shopify platform. Shopify charge some fixed fees on monthly basis and some % of sales done online. There are various application are plugged in for marketing, billing, Inventory management etc

Whether there is any GST implications on the above transaction?
GST on RCM is applicable?
Shopify don't have any permanent establishment in India?

Also someone can share if any income tax and equalisation levy implications?