Gst applicability and head of service

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say, director of a hundai showroom went on foreign trip and hundai offered that expenses of this trip will be reimbursed by hundai. now director will raise the bill on hundai for reimbursement of expenses of trip. Is GSR required to be charged on this bill and if yes then under which head and rate?
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GST not applicable as its only a reimbursement of expenses


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