Sec.2 (93 ) of CGST Act

An employee take dwelling house for his own use .He paid rent Rs.20000/- PM.

Same rent reimbursed by corporate body company separately, other than regular salary.

As per sec.2(93 ) of CGST Act company acting as an principal agent and it is construed that supply is made to company.

Hence rent paid by employee to landlord , which is reimbursed by co.is liable to pay RCM GST.

Here there is no any contractual agreement between employee and employer for rent.

Is my information is correct