Recovery of Exempted/Zero Supplies from Other Entities ( Reimbursement & Disbursement Rules)

If someone recovers expenses from other entities which falls under the catagory of Exempt/Zero Rated Supplies like Residenial/Labor Accomdation, Airticket expenses or Finance charges. 

Should such recoveries are also Exempt/Zero supplies for us as well to declare in the tax return? Or we need to charge 5% to make it Standard Rate Supplies?