Gst for room rent

1)If they are providing any other goods or services which are taxable, then GST is applicable to them to the extent of taxable supply. 

2) Turnover for registration is to be determined taking into account both taxable and non-taxable supply.

3) However, if you solely providing exempt supply, then you are not liable to register even if turnover exceeds the threshold limit.

Note:- GST is applicable when declared tariff is greater than 1000/-, actual room rent may be greater than or less than declared tariff.