https://www.taxtmi.com/manuals?id=3169 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. en-us Thu, 05 Oct 2023 14:26:00 +0530 Mon, 07 Oct 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3169 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. Manuals GST Thu, 05 Oct 2023 14:26:00 +0530 https://www.taxtmi.com/manuals?id=3169