The 48th GST Council meeting has clarified that no GST would be levied on renting of residential property to registered person in his/her own capacity if the same is for personal use and not for business use. No GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business.
Source Taxscan
