How to pass entry of rental income received from machinery, is it direct income

If it is renting business then , same will be direct income other wise indirect Income , so
pass entry .

Trade Debtor's A/c Dr
To Rent of Machine A/c Cr
To CGST A/c Cr
To SGST A/c Cr
( Being rent receivable of Machine )

when you received payment pass entry

Bank A/c Dr
To Trade Debtor's A/c Cr
( Being rent received )

If you.are registered under GST , GST applicable , when you issue Invoice for rent .

What about TDS receivable missed here

Pass the following journal entries:

XYZ A/c Dr.(Asset)
     To Rent from Machinery A/c Cr.(Direct Income)
     To CGST/SGST/IGST A/c Cr. (Liabilities)
        
Bank A/c Dr.
TDS Receivable A/c Dr. (Asset)
    To XYZ A/c Cr.