is it a supply under schedule- II (2) or(5)?

There is a guest house building for a company.The co. lets out the guest house for residential purpose.
1)is it a supply???
2)if yes!,Is it supply under (2)Land and building or (5)renting of immovable property of SCH-II???
"interested persons may answer"
Replies (2)
Letting out of Immovable Property for Residential purpose is exempted vide Notification No. 12/2017, CT, dated 28.06.2017 read with SECTION 11 of CGST Act 2017.

Hence,

1). It is not treated as a Supply.
oh!
thank you so much

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