Hi Rachana,
HRA is one of the salary components being included in the compensation structure as, it is expected that a portion of the salary goes for accommodation.
Employees can submit the HRA declaration so that the HRA component will not fall under tax slab however, there's an upper limit for HRA declaration.
As the compensation is being structured for all employees across companies it includes Basic, HRA, medical allowance and so on.
As the salary increases, the appropriate % increase will get distributed to the respective salary components.
Apart from HRA, any other tax saving reimbursements in the salary structure will be of help for those who pay tax.
For employees who pay no tax, there's no specific benefit.
Regards
Thiyagu