GST and Residential Rent topic

The query is not clear about the type of property, residential or commercial etc.

If commercial, the owner should charge GST if registered.

For new starters there is basic exemption limit; but once registered you have to charge GST over your outward supplies and pay the same to Government. You can get ITC benefit if its available with your output supply.

It's no matter whether the property is residential or commercial when it is rented out for commercial purposes.

The threshold limit in term of Section 22 to obtain registration is 20 lac.

1. When it is residential property & rented out for commercial purposes. :
As per Notification no. 05/2022 as amended by Notification 15/2022 CT rate : Where the tenant is registered
When a tenant is registered and takes a residential property on rent from any person (registered or unregistered person) GST will be applicable under RCM. Liability to pay GST @ 18% will be of the recipient (tenant/lessee) of service.

If it is for commercial purposes then it is applicable.

RCM is still applicable if it used for residential purposes other than by proprietory concern.  

REFER ABOVE BOTH THE NOTIFICATION.