Tweaked definition of `agriculturalist' to enable select farm goods to be brought under tax net India has incorporated a new definition of `agriculturalist' in the goods and services tax law to enable select farm items to be brought under the tax net nationwide. While farmers won't have to register to pay the tax, registered buyers may need to collect the levy on a `reverse charge' basis, similar to the purchase tax principle adopted in Punjab and Haryana. Most farm produce will likely be exempted from the new tax and some cash crops are expected to at tract the threshold rate. As per the latest definition, an agriculturalist is a person or a Hindu undivided family undertaking cultivation of land by own labour or labour of the family or by servants paid wages in cash or kind or by hired labour under personal supervision or supervision by any family member. The draft central and integrated GST laws, which were approved by the GST Council, have incorporated the new de