Practical issue of GST exemption

Kasi reddy N (16 Points)

17 July 2020  
Scenario:

M/s A gave out Residential flats on lease basis to M/s. B

M/s .B gave out those flats to individuals for Residential purpose.

Here my doubt is whether M/s.A is eligible to collect GST from M/s.B or not?

please clarify me

thank you