GST – DEFINITION OF AGRICULTURE
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 18-1-2017<\/p>\n
DAILY DOSE OF GST UPDATE BY CA PRADEEP JAIN
\nDEFINITION OF AGRICULTURE:
\nAs the GST law has been revised, it is pertinent to note down what all issues still remain un-tackled or untouched. Also certain provisions are there which are yet again drafted in such a way that they would attract litigation. Here we are discussing two such provisions:
\n * Starting with the definition of agriculture, its scope has been restricted largely in the GST regime. The proposed definition is reproduced here below:
\n\t2(7) “agriculture" with all its grammatical variations and cognate expressions, includes floriculture, horticulture, sericulture<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RONSNALLY. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n very prone to litigation is the definition of Composite Supply appearing in Section 2(27), Mixed Supplies in Section 2(66) and Principle supply in 2(78). The definitions are reproduced here below for ready reference: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – DEFINITION OF AGRICULTUREBy: – Pradeep JainGoods and Services Tax – GSTDated:- 18-1-2017 DAILY DOSE OF GST UPDATE BY CA PRADEEP JAIN DEFINITION OF AGRICULTURE: As the GST law has been revised, it is pertinent to note down what all issues still remain un-tackled or untouched. Also certain provisions are there which are yet … Continue reading “GST – DEFINITION OF AGRICULTURE”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2119","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2119"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2119\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n The definition is further given under Section 2(106) about cultivate land personally which is as under:-
\n (106) “to cultivate personally” 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;
\nExplanation 1. – A widow or a minor or a person who is subject to any physical or mental disability or is a serving member of the armed forces of the Union, shall be deemed to cultivate land personally if it is cultivated by her or his servants or by hired labour. Explanation <\/p>\n
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\n\t“composite supply” means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply;
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\n Reply By Ganeshan Kalyani as =
\nNice article.
\n Dated: 18-1-2017
\n Reply By KASTURI SETHI as =
\nExcellent article, Sir. All doubts cleared. The new definition of 'Agriculture' under GST specifically<\/p>\n
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