RCM for LAnd

No RCM will apply in this case under GST. 

However, you have to deduct TDS while making the payment because the rent exceeds Rs. 2,40,000 per annum. TDS @ 10% will apply in this case. 

Thanks for reply  Puja Sharma

But madam As per Notification No 05/2022- Central Tax (Rate) dated 13.7.2022 said 

GST unregistered person provides service of renting of residential dwelling for commercial purposes to a GST Registered Person. Here, the GST registered recipient shall pay GST @ 18% under RCM and may claim ITC on the same.