to shri Dev kumar ji,---Sir, as per Notification No. 13/2017- Central Tax (Rate) New Delhi, the 28th June, 2017,Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property,are under RCM, Services of renting provided by individual are not under RCM.
This is my view, please provide us your expert view & oblige .