Dear Ms. Neha,
For Case No. 3:
There can be two scenarios in this case:
a. Where the company reimburses the expenses at actual.
b. Where the company gives a fixed allowance for local travel and food expenses.
In case of Scenario a., since the company is reimbursing and thereby bearing all the expenses of the tour, the incidence of the expenses is being ultimately borne by the company and such expenses paid to URDs by the employee shall be liable to GST under RCM.
However, in case of Scenario b., the company is merely paying the employee an allowance irrespective of the fact the actual expenses incurred by the latter might be different than the allowance. The incidence of tour expense is not borne by the employer in this case, it is borne wholly by the employee. What the company bears is the allowance which it pays to employee under the employer-employee relationship, which is not a supply. Thus,GST under RCM shall not be applicable in this case.
A doubt might arise that in some organization allowance is restricted to the amount of allowance prescribed or actual expenses whichever is lower, then shall Scenario a. be applicable?
The answer would be no, since the event in light is restriction of the allowance and not reimbursement of actual expenses.
As for the latter part of the question, GST paid under RCM shall be eligble for input tax credit.
Hope you find my views useful and helpful.
Regards.