GST - Reimbursement of Expenses - Export of service - Goods and Services Tax - GST

Mr. A is MD of software company ABC Ltd. ABC Ltd is subsidiary company of XYZ Ltd. (USA). Mr. A went to USA to meet the officials of the parent company for business purpose. During his visit, Expenses like Hotel stay, Air tickets, cab etc. were incurred. All this expenses were borne by ABC lTD. Now ABC ltd is raising the invoice on parent company to recover this expenses incurred. Comment whether this will be treated as Export of services? Also let us know which SAC code should be used for this.