GST query of a petrol pump dealer

A petrol pump dealer is seeking clarification on GST regulations. They receive GST on land rent from IOCL while also paying GST on rent for dispensing units and tanks provided by IOCL. The core questions are whether the GST paid on the dispensing units and tanks can be claimed as Input Tax Credit (ITC) and if the GST received on land rent can be offset against the GST paid on the equipment rent. Initial advice suggests ITC may not be available as the equipment isn't used for taxable supply, impacting set-off possibilities.