Section 2(7) of CGST Act: Meaning of “Agriculturist”
As per Section 2(7) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “agriculturist” has been defined, as under:
Section 2(7) of CGST Act: Definition of “Agriculturist” (CHAPTER I – PRELIMINARY)
“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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.