Wef 01.01.2023, GST would be not be payable where residential property is rented to a proprietor of registered proprietorship business concern ((under GST law) provided such accommodation is taken by the person in his individual capacity AND is used for personal purposes ie for his residential use exclusively and not for his business. This GST exemption is applicable from 1st Jan 2023.
However, if such accommodation is used for his business, the proprietor must pay GST at 18% on reverse charge mechanism ( RCM) basis