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The Central Goods and Services Tax Act, 2017
CHAPTER I- PRELIMINARY

2(7). "agriculturist"

In this Act, unless the context otherwise requires,-

(7). "agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land-

    (a) by own labour, or

    (b) by the labour of family, or

    (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family;