Whether residential property given on rent will attract GST or it is exempted from levy of GST?

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Whether residential property given on rent will attract GST or it is exempted from levy of GST?

Query
Whether residential property given on rent will attract GST or it is exempted from levy of GST?
Opinion : 
If it is given for residential use, it is exempt from GST.
Query
Whether position will be diff. If annual rental is exceeding 20 Lakhs or Rs. 40 Lakh?.
Opinion :
If the taxpayer has only such rent as his  supplies then he need not take registration under GST as entire supplies is exempt under GST perauant to section 23(1).
However, if he has any other taxable supply other than the one mentioned above then he may be liable to get himself registered.

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