GST on Lease of Building

No......

As per entry no.12 of Notification 12/2017 CT (R) : Services by way of renting of residential dwelling FOR USE AS RESIDENCE is Exempted

In above kindly refer "FOR USE AS RESIDENCE" is Exempted, but Mr. B is using it as business by further subletting (girl hostel) .

Now As per Notification 46/2017 CT (r)
supply of food or drink provided by a mess or canteen is taxable at 5% without Input .
And As per entry no 14 of Notification 12/2017 CT (R) , Accomodation for per Room is below 1000/- per day is Exempted.

Hence if we refer all the above Notifications :
1.Services provided as renting of Building by Mr. A to B is Taxable .
(Note : Assume Mr A is Registered in GST)

2. Mr. B is providing fooding + Accomodation services is more then 1000/- per day for per unit is Taxable

Whether considering the fact that the land is converted for residential purpose and the sanction of plan is for building residential unit and purchase of the same by A from erstwhile owners as a residential unit and leasing the same to B, whether does it qualify for exemption.
Secondly Mr.B is providing residential accomodation to students without providing food but for some with food for which 5% GST is paid by B from his pocket.
The residential unit accomodation is being charged below 1000 rupees per day by B.
Then what?

even though the bldg. is meant for residence purpose but being used as commercial , hence gst is applicable

below 1000/- its exempted