Definition of the term “Agriculturist” under the Central Goods and Services Tax (CGST) Act, 2017
As per Section 2(7) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.