Advance Ruling | Agriculture Produce/Agriculturist | Definition 2(7) | CGST Act 2017

Over View- Agriculture Produce Definition ‘agricultural produce‘ in the GST regime The definition of ‘agricultural produce’ has not been provided in CGST Act; rather the term ‘agriculturist’ has been defined under sub-section (7) of Section 2 of the CGST Act, 2017, means an individual or a Hindu Undivided Family who undertakes cultivation of land – […]

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