Gst on renting out

1.what is tax rate and HSN on shop rent out by local authorities (nagar palika) to registered and Unregistered taxable persons?
2.what is tax rate and HSN on immovable property rent out by URD person to registered and Unregistered taxable person?
Replies (2)
1. As per Notification 3/2018 CT(r)
Govt To:
To Registererd Person : Under RCM @ 18℅
To Un-Registered person : Under FC @ 18%

2. No GST Applicable
Thanks you very much

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