Section 2(7) of CGST Act: Meaning of “Agriculturist”

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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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