Is rent received liable to gst

As per section 7  of the CGST act 2017  rent paid in course of furtherance of Busniess  only liable for GST .

Rent received on immovable property which is for residential purpose is exempted from GST. So he is not liable to pay GST.

Ref: Notification 12/2017 dated 28.06.2017  SL No.12 heading 9963.

Madam Is this notification on  CBIC  web site ?. can you give me reference to download  said notificatiion .

Yes sir it is available on CBEC web site