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.
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