Generally, renting out a residential property is exempt from GST. However, this exemption does not apply if the property is rented to a registered person. Since July 18, 2022, GST is applicable in such cases, with the registered tenant being liable to pay GST under the reverse charge mechanism. If it's a residential flat rented out, it remains exempt.
Renting of residential dwelling is generally exempt UNLESS, it is given to a registered person.
With effect from July 18, 2022, if this service is provided to a registered person then the exemption would not be available (i.e. GST would be applicable). Further, the registered person receiving the above services would be liable to pay GST under reverse charge.