GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 2(7) – Agriculturist
- Adarsh MadrechaModeratorApril 14, 2017 at 1:54 AMPost count: 57Topics: 36
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“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;Priya MadrechaModeratorMay 22, 2017 at 5:13 PMPost count: 280Topics: 4
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An individual or HUF undertaking cultivation of land, whether own or not, would be regarded as an agriculturist. The cultivation should be undertaken by own labour/ family labour/ servants on wages or hired labour.
The following aspects need to be noted:
• An agriculturalist is not liable to obtain registration under the Act to the extent of supply of produce out of cultivation of land. Therefore, if he effects supplies other than what would qualify as ‘a produce from the cultivation of land’, he would be liable to obtain registration in which case, the aggregate turnover would exclude the produce out of cultivation of land;
• The scope of the definition is restricted to an Individual or a Hindu Undivided Family. Any other “person” as defined in section 2(84), carrying on the activity of agriculture will not be considered as an Agriculturist and hence will not be exempted from registration provisions as Provided in section 23 (1)(b), of the Act.
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