Gst liability on reimbursement exp incurred by employee ?

The reimbursement vide expenses dirctly consumed by on Employee then GST not applicable...

If the employee has incurred expense for payment to RD, then the GST is already paid. Based on a proper tax invoice which has the company's GSTIN no. and other conditions to avail ITC, ITC shall be available for the same.

However, if the employee has incurred expense for payment to URD, then GST has to be paid by company under RCM, because the expense was borne on the company's behalf and not for the personal use of the employee, so, ultimately the supply is being made to the company and thereby it is liable to pay GST under RCM. Receipt voucher needs to issued as per Invoice Rules and ITC shall be available based on the same and other conditions in the Act.