Reimbursement of expenses

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Whether reimbursement of expenses is show under GST and which notification
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can you clarify the expense reimbursement ??
I think reimbursement of expenses not cover under GSt. eg.. DHL forwarder pay inr 100/- of custum duty on behalf of his client and he can reimburse only INR 100/- from his client without charge GST. Employee reimbursement are also not covered under GST.
What reimbursement expenses ???
good clarification and information
Reimbursement expenses of EB and other expenses incurred in construction.


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