GST Tip – 167

A new definition of Family has been added in the revised CGST Law and family includes spouse, children, parents, grandparents, brother, sister if they are wholly dependent on the person.

GST Tip – 164

The definition of “agriculture” has been dropped and the definition for “agriculturist” has been changed.  Now “agriculturist” includes, who cultivates land on his own or with the help of the family or by employing from outside by payment of wages in cash or in kind.