Recipient of supply of servive

The interpretation is correct. As per Section 2(93)(c) of the CGST Act, an agent is defined as a person who supplies or receives goods or services on behalf of another person.

 In this case: -

The employee is receiving rent reimbursement from the company (principal) and - Paying rent to the landlord (supplier) on behalf of the company. 

Thus, the employee can be considered an agent of the company for the purpose of renting the property.

 As per Section 9(5) of the CGST Act, the company is liable to pay tax on reverse charge basis (RCM) on the rent paid to the landlord through the employee.

However, it's important to note that: - 

The company should have a written agreement with the employee authorizing them to act as an agent. -

 The employee should be acting in the course of their employment.

The interpretation is correct. As per Section 2(93)(c) of the CGST Act, an agent is defined as a person who supplies or receives goods or services on behalf of another person.

 In this case: -

The employee is receiving rent reimbursement from the company (principal) and - Paying rent to the landlord (supplier) on behalf of the company. 

Thus, the employee can be considered an agent of the company for the purpose of renting the property.

 As per Section 9(5) of the CGST Act, the company is liable to pay tax on reverse charge basis (RCM) on the rent paid to the landlord through the employee.

However, it's important to note that: - 

The company should have a written agreement with the employee authorizing them to act as an agent. -

 The employee should be acting in the course of their employment.