Section 2(7) - Definition of "agriculturist" under CGST Act

2(7).1 Definition of Agriculturist

Section 2(7) defines

agriculturist” means an individual or a HUF who undertakes cultivation of land—

(a) by own labour, or

(b) by the labour of family, or

(c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;

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To be an agriculturist under GST laws, person must be Individual or HUF.

 

 

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