Agriculturist need not register :
An agriculturist, to the extent of supply of produce out of cultivation of land does not require registration – section 23(1)(b) of CGST Act.
“Agriculturist” means an individual or a Hindu Undivided Family 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 – section 2(7) of CGST Act.
Latest posts by Tina Saha (see all)
- Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. - November 16, 2018
- Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018 - November 14, 2018
- Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) - November 14, 2018