Public Notice No. 721/2019 of the Office of the Commissioner of Central Tax, Bengaluru dated 3rd May, 2019 on the cultivation of land [C11-SCJ]
As at 6 September 2026. In force. No commencement recorded.
Public Notice No. 721/2019
GOVERNMENT OF INDIA
Office of the Commissioner of Central Tax, Bengaluru
Bengaluru, dated the 3rd May, 2019
PUBLIC NOTICE
To
All Registrars,
Subject: The cultivation of land by farmers under the Central Goods and Services Tax Act, 2017, regarding.
Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.
1. References have been received seeking clarification on the manner in which section 168 applies to the cultivation of land by farmers.
2. The matter has been examined. Every farmer carrying on the cultivation of land shall make an application in Form B to the Board within thirty days, accompanied by a fee of one hundred rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the cultivation of land is undertaken, and the Board shall dispose of it within thirty days of its receipt.
4. Difficulties, if any, in the implementation of this public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Bengaluru.
(Under Secretary to the Government of India)
Made under
Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none