land rent

If limit exceeds Rs. 20 Lakhs then you have to covered under GST ACt

in Renting of Immovable Property and to charged 18% GST with claim of Full ITC

There is no limit for rent if you are getting rent for residentail purpose for residential property then you dont have pay tax under gst but if your are leting any property for commercial purpose then you have to pay tax at 18% only if you have crossed the limit of 20 lakh in turnover only then you have to register yourself in GST.