Does renting of service apartment comes under commercial property and do I need to collect gst on it?

Reply— 

As per Notification no. 12/2017 (central tax rate) dated 28.06.2017 " Services by way of renting of Residential Dwelling for use as residence" is exempted from GST. 

Renting of immovable property for Commercial purpose attract 18% GST rate under SAC code 9972. If turnover is more than Rs. 20 lakhs, such person will required to take registration under GST.

Renting of apartments for residential purpose will not attract GST