Renting of immovable property in RCM

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As per you last reply government say that so GST is levied ?
Yes ....................

Yes need to Conjoint  Read Act,Rules & Notification then to decide whether GST applicable or Not

I can only say that GST is levied on good & service or both, so immovable property is not a good/ service so that levied on GST in immovable property is outside the scope is GST so my question is why related activity of immovable property is liable to GST ? & my question is what reason behind this levied tax ?
Reason behind is : Refer Defination of Business under Section 2(17)

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