Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (d) Jagdish, an individual, who undertakes cultivation of land by the labour of family and his own la
CS Professional · Advanced Tax Laws and Practice · PYQS · December 2019
Briefly explain whether the following persons are liable for registration as per the provisions of the CGST Act, 2017: (d) Jagdish, an individual, who undertakes cultivation of land by the labour of family and his own labour for producing paddy, to the tune of ₹60 lakhs.
Answer & Explanation:
As per Section 23(1)(b) of the CGST Act, the agriculturist, to the extent of supply of produce out of cultivation of land, is exempt from registration. Therefore, Jagdish is not required to obtain registration.
Topics: CGST Act, 2017
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