Chartered Accountant
2414 Points
Joined November 2016
If declared tariff is less than 1000, then it is exempt as per notification 12/2017-CT(R). Then no need to charge GST.
But please note that room rent and declared tariff are 2 different terms carrying different meaning. Declared tariff may me more than 1000 and actual rent may be greater than 1000 or even less than 1000.