1. Agriculturist Means:
Agriculturist means an individual or a Hindu undivided family who undertakes cultivation of land-
a) By own labour
b) By the labour of family
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.
2. Should Agriculturist be Registered?
An Agriculturist, to the extent of supply or produce out of cultivation of land shall not be liable for registration.
Read also: GST Registration Process Online
3. GST Impact on Agriculture:
a) Dairy farming, poultry farming and stockbreeding are specifically kept out of the definition of Agriculture; hence it seems that these will be taxable under GST regime.
b) The mere cutting of wood or grass, gathering of fruit and raising of man-made forest or rearing of seedlings or plants have also been specifically kept out of the definition of Agriculture, hence it seems that these will be taxable under GST regime.
c) Agriculture by persons other than Individual and HUF seems also kept out of the definition of the agriculturist; hence it seems that these will be taxable under GST regime.