Definition of agriculturist clarifies exclusion from GST registration by reference to mode of cultivation and supervision.

The GST definition of agriculturist covers individuals or Hindu Undivided Families cultivating land by own labour, family labour, or by servants or hired labour under personal supervision, and is designed to exclude such persons from GST registration; the Law Committee recommended defining agriculturist (not "agriculture") following the Income Tax Act approach, focusing on who performs cultivation and the nature of supervision to determine registration liability.

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