GST under Reverse charge for Employee lease

renting of residential dwelling house for use as residence is exempted under GST era

it's for company employee resident not for residential for individual.

renting of property falls under service category. as mentioned renting of residential property for use as RESIDENCE is exempted service (let out to individual or firm or company doesn't matter but it should be used for residential purpose). however normal income tax provisions will apply for this (like 10% of gross total income will be added as fringe benefit)