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THE HARYANA 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;