Hire income from agriculture farm equipments is taxable or not in indian gst

Income earned from hiring out agricultural farm equipment in India is generally exempt from GST. This exemption is provided under Notification No. 12/2017, specifically at serial number 54(d). However, to qualify for this exemption, certain conditions outlined in the notification must be met. If the machinery is used for providing an exempted service, input tax credit (ITC) is not claimable. If it's used for a taxable output service, ITC is admissible.