Unfortunately there is no clarification/guidances on such specific scenarios. The definition of Services as per Law is broad and it includes "Making available a facility or advantage". Any recovery of such costs should be considered as supply of management services subject to 5% VAT rather than the original supply for which recovery is made. For example if Company A incurs air travel costs (zero rated) for its employees and recovers a portion of it from its related Company B, Company A cannot claim they have provided international transportation services. The costs are incurred by Company A itself and if Company B benefits from this and reimburses A for the same, it would merely fall under normal services provided by A under the criteria "Making available a facility or advantage". Hence 5% This is just my view. Hope to receive the views of others as well.

In this scenario, the underline supply is required to be analyzed. If the underline supply to is facilitate the supply and making payment, the same should be subject to 5%.

Law is silent if we recover only the cost of exempted/zero rate supplies as the nature of the supply itself falls under Ex & ZR. If someone directly buys ticket from any Agent, it is ZR and if he buys & uses the plate form of one of group entities , it can not consider SR.

Disbursement/reimbursement clarifies the point where such recoveries are made as part of a main supply. In such cases where recoveries are associated with a main supply then recoveries should take the nature of the main supply (such as recovering travel expenses along with your consultancy services the VAT treatment should be same as consulting services). I presume your query was regarding cost allocation between entities whereby cost of one entity is shared by others. In this case in the absence of any primary supply associated with it, it should be standard rated (if its a local entity) and once cannot apply the same treatment as original supply. For specific cases such as labour accomodation they should consider a sublease agreement between entities to exempt such recoveries. It needs to be assessed and treated on case to case basis.