Cotton farmer not required to take GST registration

By | July 20, 2017
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(Last Updated On: July 20, 2017)

Question : Cotton under chapter heading 5201 and 5203  has been kept in 5% rate slab. Does this mean that cotton farmer is required to register under GST?

Answer: No. As per Section 23(1)(b) of the CGST Act, 2017 an agriculturist, to the extent of supply of produce out of cultivation of land is not liable to registration.

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