https://www.taxtmi.com/forum/issue?id=118580 Whether GST under the reverse charge mechanism applies on raw cotton purchases turns on whether the unregistered seller qualifies as an agriculturist under Section 2(7) of the CGST Act. The definition focuses on who undertakes cultivation - by own labour, family labour, or servants under personal supervision - and contributors generally conclude a servant working under an employer's supervision will not ordinarily qualify as an agriculturist, whereas the landowner is the likely cultivator. The allocation of burden of proof for exemptions and practical recordkeeping for buyers were also discussed. en-us Sat, 10 Jun 2023 13:30:57 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118580 Whether GST under the reverse charge mechanism applies on raw cotton purchases turns on whether the unregistered seller qualifies as an agriculturist under Section 2(7) of the CGST Act. The definition focuses on who undertakes cultivation - by own labour, family labour, or servants under personal supervision - and contributors generally conclude a servant working under an employer's supervision will not ordinarily qualify as an agriculturist, whereas the landowner is the likely cultivator. The allocation of burden of proof for exemptions and practical recordkeeping for buyers were also discussed. Discussion-Forum GST Sat, 10 Jun 2023 13:30:57 +0530 https://www.taxtmi.com/forum/issue?id=118580