GST ON LET OUT PROPERTY ON RENT

2 transactions involved here-

1) Renting of immovable property by a co. to another co.(tenant co.).-This is renting for commercial purpose and GST is applicable

2) Sub-renting of property by tenant co. to employees(sub-tenant)-This is renting for residential dwelling and GST is exempt.

So, yes GST is applicable on renting of property for commercial purpose.