THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF …
(7) ―agriculturist‖ means an individual or a Hindu Undivided Family who undertakes cultivation of land— 2 Substituted for ―Central Board of Excise and Customs‖ by The Central Goods and Services Tax (Amendment) Act, 2018 (No. 31 of 2018) …
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