GST on Reimbursement

If the service provider is acting as a pure agent, then no the amount taken by him for acting as just a mediator shall not be chargeable to tax and its value shall be excluded while computing Value for GST however do note that you need to comply all the provisions and rules of Pure agent as per The Act & its Rules. Now let’s come to your cases

Vendor supply material and reimburse transportation charges with original transporter bill

No such charges cannot be included as services as a pure agent as in the course of providing a taxable service, a service provider incurs costs such as travelling expenses, postage, telephone etc. and may indicate it separately but such services are not procured because of want of the Recipient but on his own account to provide his services, and it’s not relevant that he indicates it separately or not as all the conditions need to be fulfilled.

Landlord pay light bill and same amount he reimbursed from Tenant

Such charges can be included as charges as a pure agent but do have a look at the conditions mentioned below.

“Rule 7. Value of supply of services in case of pure agent Notwithstanding anything contained in these rules, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely:-

(i) the supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party on authorization by such recipient;

(ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and

(iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account.

Explanation . - For the purposes of this rule, “pure agent” means a person who - (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account . Illustration. Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to Registrar of the Companies. The fees charged by the Registrar of the companies registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A’s recovery of such expenses is a disbursement and not part of the value of supply made by A to B.”

For HSN code use the attached file as for different services these is a different code