AI Drafter 
TaxTMI 
TaxTMI 
XYZ(India) is participating in an exhibition in Dubai. The Air Fare charges incurred for the same will be reimbursed to XYZ at actuals by EEPC(India) which is a Govt. of India undertaking. For this purpose, XYZ is required to issue a debit note. Is XYZ required to charge GST in the debit note for this transaction?
GST on Debit Note
Kaustubh Karandikar
Reimbursement taxability: reimbursements for taxable supplies attract GST, so debit notes must include GST where applicable. Reimbursement of expenses incurred on behalf of a principal is taxable under GST when made against a taxable supply; a supplier issuing a debit note for airfare reimbursed by a government undertaking must account for and charge GST on that reimbursement, consistent with Advance Ruling precedents. (AI Summary)
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