Gst in case of reimbursement to employees

Under GST also like Service tax, Employee services to Employer under a contract of service kept out of GST. However, at the time of Advances given to employees/Reimbursements made to employees does it attracts GST. Does pure agent concept plays any role here. In Such cases of Advances/Reimbursements Bill to be taken under whose name like stay at hotel,miscellnoeus expenses of food/etc made.

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