GST on reimbursement by subsidiary to its ultimate holding company located outside India

In re ICU Medical India LLP (GST AAAR Tamilnadu)

Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses?

The fact of reimbursement does not result in any transaction in its own, as was held by the AAR, but such expenses of employees of appellant through the credit

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