Discuss the provisions of GST laws in respect of the following circumstances: Farmer A is engaged in farming and cultivates agricultural produce from his own land. He supplies agricultural produce worth Rupees 41 lakh cu

In terms of section 23(i) of the Central Goods and Services Tax Act, 2017, farmer shall not be liable to get registered under GST Act being an agriculturist to the extent of supply of produce out of cultivation of land. In this given case however, as the farmer has also supplied agricultural products processed by his friend his total turnover crosses rupees Forty lakhs (₹ 41 lakh + ₹ 6 lakh), which is beyond the threshold limit for getting registered. Hence, he will be liable to get registered.