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of <h1>Definition of 'Agriculturist' in Section 2(7) of CGST Act Excludes Them from GST Registration Liability</h1> The term 'Agriculturist' under Section 2(7) of the CGST Act, 2017, refers to individuals or Hindu Undivided Families engaged in land cultivation through their own labor, family labor, or hired labor under personal supervision. During the 10th GST Council Meeting, it was discussed whether definitions of 'agriculture' and 'agriculturist' were necessary in GST law. The committee suggested aligning with the Income Tax Act, which defines 'agricultural income' but not 'agriculture,' to exclude agriculturists from registration liability under GST, focusing on defining 'agriculturist' rather than 'agriculture.'
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