Whether rent recieved from agricultural godown is taxable?

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. Warehousing of agricultural produce is also exempted.

Renting of immovable property i.e godown for commercial purpose attract 18% GST rate under SAC code 9972. If you are registered person you have to charge GST on commercial rent.