Agriculture in Model GST Law

By | June 14, 2016
(Last Updated On: June 14, 2016)

Agriculture in Model GST Law

Govt has Released Model GST Law . As per Model GST Law various provisions for Agriculture are as follow

Meaning of Agriculture in Model GST Law [ section 2(7) ]

“agriculture” with all its grammatical variations and cognate expressions, includes floriculture, horticulture, sericulture, the raising of crops, grass or garde produce and also grazing, but does not include dairy farming, poultry farming, stock breeding, the mere cutting of wood or grass, gathering of fruit, raising of man-made forest or rearing of seedlings or plants;

Explanation.– For the purpose of this clause, the expression ‘forest’ means the forest to which the Indian Forest Act, 1927 applies.

Meaning of Agriculturist in Model GST Law [ section 2(8) ]

“agriculturist” means a person who cultivates land personally, for the purpose of agriculture;

Agriculturist not considered as Taxable Person [ Section 9 ]

An agriculturist shall not be considered as a taxable person

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