Section 2(7) of Rajasthan GST Act 2017: Meaning of “agriculturist”

Definition of the term “agriculturist” under Section 2(7) of the Rajasthan GST Act, 2017

As per Section 2(7) of the Rajasthan GST Act, unless the context requires otherwise, 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.

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