https://www.taxtmi.com/article/detailed?id=6931 The Model GST draft defines "agriculture" and an "agriculturist," with "to cultivate personally" covering one's own labour, family labour, servants paid wages or hired labour under personal supervision, and deems certain persons (widows, minors, disabled, servicemembers, HUF members) as cultivating personally. The draft excludes an agriculturist from the definition of taxable person, so a qualifying agriculturist is not required to register, comply with GST formalities, or remit GST on activities within the agriculturist definition; fertilizers and pesticides are not within the agriculture definition and remain taxable under the draft. en-us Thu, 11 Aug 2016 13:14:26 +0530 Thu, 11 Aug 2016 16:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6931 The Model GST draft defines "agriculture" and an "agriculturist," with "to cultivate personally" covering one's own labour, family labour, servants paid wages or hired labour under personal supervision, and deems certain persons (widows, minors, disabled, servicemembers, HUF members) as cultivating personally. The draft excludes an agriculturist from the definition of taxable person, so a qualifying agriculturist is not required to register, comply with GST formalities, or remit GST on activities within the agriculturist definition; fertilizers and pesticides are not within the agriculture definition and remain taxable under the draft. Articles Goods and Services Tax - GST Thu, 11 Aug 2016 13:14:26 +0530 https://www.taxtmi.com/article/detailed?id=6931