In case where Landlord is registered under GST and Tenant is an unregistered person as his income is below threshold limit. So how GST impact on Tenant ?
If it's a Residential Property and let out for Residential purpose, then it is EXEMPTED from GST vide Notification No. 12/2017 - CT ( RATE ) dated 28.06.2017.
However, if it's a Commercial Property, then the Rental Income is Taxable under GST.