The supply of service in form of rental of residential property for use as residence is exempted from GST vide notification No . 12/2017- CENTRAL TAX (RATE), DATED 28-6-2017, .
So it does not matter who gives home on tenancy to whom. What matters is
what is given for rent ? Is it residential property or not ?
If residential property, whether it is used for residential purpose ?
If answer to both question is YES, it is exempted from GST.