GST ON RENT

Total service value is Rs. 9,60,000. Which is below 20,00,000 hence GST won't applicable.

If your land lord has total value of services during the year exceeds 20,00,000, then he will levy GST. but in this question you did not say anything about other services what he is providing hence I am assuming this is only service he has been providing so his total services is less than 20lacs so he won't levy GST.