E-invoice applicability on re-imbursment income?

Can explain more with example?

XYZ shipping company having taxable turnover Rs. 45 lakhs and reimbursement income of Rs. 25 lakhs Which they recover from there importers then in that case e-invoice is applied to XYZ shipping company?

reimbursement income e.g. customduty, stamp duty, PPQ charges etc.

firstly XYZ shipping company paid this charges and then recovered this from there importers there is no profit to XYZ Shipping company.

1) know is it included under turnover?
2) e-invoice is applied to the company?

No..... not required to generate E-invoice on Exempted Income.

In term Rule 33 of CGST Act if it is reimburse in capacity of Pure Agent then it is not be included in aggregate turnover & Not required to generate E-invoice for the same.