when GST registration is required

1. No need...
2. Elobrate again... Bcoz, rental income 5lakhs, what is the other income.?

I think apart from exempted turnover ( paddy ) rental income is there ?
then Registration required

Yes in totality of exempted & taxable supplies exceeds the threshold hold limit then registration is compulsory

The dealer has a turnover of 40lakh, out of which 35lakh is exempted turnover (paddy, green vegetables etc) and rest 5lakh is taxable turnover (rental income from construction machinery). Does he need to take GST registration.... Please explain

Dear Sujit ji

the threshold limit is 20lac , criteria is if aggregate turnover which includes exempted + Taxable supplies , so registration in Ur case is compulsory.

As per section 2 Cgst act, the defination of aggregate turnover
6] "aggregate turnover" means the aggregate value of all taxable supplies [excluding the value of inward supplies on which tax is payable by a person on reverse charge basis], exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

Note: if u are having aggregate turnover is of only expemted supplies only & exceeds the threshold limit then no need to take registration

Thanks a lot sir, for your valuable suggestion.