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GST - A Boon to agriculturist

Goods and Services Tax - GST - By: - CA Akash Phophalia - Dated:- 11-8-2016 Last Replied Date:- 12-8-2016 - Editorial Note The concept of indirect taxation is in the process of revolutionary change. Concept of manufacturing, sale and provision of service are going to be merged in the new concept of supply. This article aims at enlightening readers about the current provision of Model GST law in relation to agriculturist. Introduction India is the land of villages. The saying is clear about the c .....

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des the meaning of the term agriculture as - agriculture with all its grammatical variations and cognate expressions, includes floriculture, horticulture, sericulture, the raising of crops, grass or garden 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 fore .....

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of this term is explained hereunder. Meaning of to cultivate personally It means to carry on any agricultural operation on one s own account - (a) by one s own labour, or (b) by the labour of one s family, or (c) by servants on wages payable in cash or kind (but not in crop share) or by hired labour under one s personal supervision or the personal supervision of any member of one s family. As per explanations given in the said clause, a widow or minor or a person who is subject to any physical .....

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iation of persons or body of individuals or llp or company etc could be an agriculturist. However, the definition cannot be read in isolation. It needs to be read with the term to cultivate personally . From the clauses (a) and (c) when read together, we find that the term one s is of key importance. When both the clauses are read together, it can be inferred that the intent of law is that here the term one s should mean in person . In other words, it reflects that here the intention of law is o .....

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derstood in the common parlance. Although agricultural operations are normally carried on the land which is called as an agricultural land in common parlance. But it is not statutorily required that the land has to be an agricultural land. Further, it is noticeable point that agricultural operations could be carried out at any place and not essentially on ground land. Benefit to agriculturist Tax under GST law is payable by the taxable person and it is the taxable person who needs to comply with .....

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