Agriculturists as per as per Section 2(7) of the CGST Act

“agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

An agriculturist to the extent of supply of produce out of cultivation of land is also not liable for registration

Priyansh Minocha

Priyansh Minocha is C.E.O and Director at Amonest India Private Limited and Founder at Casolutionsglobal

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