Dealer is Individual registered under GST. He has Provided his one of the property to Aadivasi Students for Hostel which is under Maharashtra State Government. 1 Is GST Applicable on rent received from State Government. 2. If Yes than please give HSN code and schedule entry. 3. IF No than please give HSN code and schedule entry/ notification under which it is exempt.

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. GST is applicable only on renting of immovable property for commercial purpose, if in the above case land lord is receiving rent for letting out property for non-commercial purpose, GST will not applicable.