New GST on Fruits: Exemptions and Taxable Categories
Fruits are a basic necessity in every household, and they’re also big business in India’s food trade. But not all fruits are taxed the same. The gst on fruits in india depends on whether they are fresh, imported, or processed. Let’s explore the full tax treatment in this guide.
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New GST Rate on Fruits in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for fruits and common fruit products (no compensation cess).
Are Fruits Taxable Under GST?
The good news: most fresh fruits are exempt from GST. However, processed or preserved fruits attract GST based on classification.
| Fruit Category | New GST Rate |
|---|---|
| Fresh fruits (local) | 0% (Exempt) |
| Dried fruits (e.g., raisins, apricots) | 5% |
| Canned or tinned fruits | 5% |
| Fruit juice (without additives, non-carbonated) | 5% |
| Fruit beverages with additives / carbonated | 5% or 40%* |
| Frozen fruits | 5% |
| Imported fresh fruits | 0% IGST (BCD/customs extra) |
*Note: Non-carbonated fruit drinks/juices: 5%. Carbonated/sugar-sweetened beverages (including carbonated fruit drinks): 40%.
New IGST on Imported Fruits in India
Imported fruits attract Basic Customs Duty (BCD) as per the Customs Tariff and IGST at the same rate as domestic GST for the item.
| Fruit Type | New IGST Rate |
|---|---|
| Fresh apples | 0% (IGST) — BCD extra |
| Kiwis, avocados | 0% (IGST) — BCD extra |
| Exotic berries | 0% if fresh; 5% if processed |
Note: IGST mirrors the domestic GST rate. Customs duties (BCD/cess, if any) are separate and remain as notified under the Customs Tariff.
Taxable vs Exempt Fruit Products
| Product Type | New GST Rate | HSN Code |
|---|---|---|
| Fresh fruits (apple, banana) | 0% | 0801–0810 |
| Dried fruits (dates, raisins) | 5% | 0804 / 0806 / 0813 |
| Frozen fruits | 5% | 0811 |
| Canned fruits in syrup | 5% | 2008 |
| Fruit pulp & purees | 5% | 2007 |
| Fruit juices (with added sugar; non-carbonated) | 5% | 2009 |
| Carbonated fruit beverages / fizzy drinks | 40% | 2202 |
Notes: (i) Non-carbonated fruit juices and fruit-pulp based drinks shift to 5%. (ii) Carbonated/sugar-sweetened beverages (incl. fruit-juice-based fizzy drinks) fall under the special 40% slab.
Are Fruits Taxable Under GST?
The good news: most fresh fruits are exempt from GST. However, processed, imported, or preserved fruits do attract GST, based on their type and usage.
| Fruit Category | GST Rate |
|---|---|
| Fresh fruits (local) | 0% (Exempt) |
| Dried fruits (e.g., raisins, apricots) | 5% |
| Canned or tinned fruits | 12% |
| Fruit juice (without additives) | 12% |
| Fruit juice with additives or carbonation | 18% |
| Frozen fruits | 5% or 12% |
| Imported fresh fruits | 5% + Customs |
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Old GST on Fresh Fruits
gst on fresh fruits is 0%, meaning no GST is charged when buying bananas, apples, mangoes, etc., in their natural, unprocessed form.
- Fruits sold by weight or in loose form
- Unbranded or unpackaged fruit
- Farm produce sold in mandis or retail outlets
Old GST on Imported Fruits
(Old GST Rates – Applicable Until 21st September)
Imported fruits are subject to Basic Customs Duty (BCD) and IGST. Even if the fruit is fresh, IGST applies when it enters India.
| Fruit Type | Import Tax (IGST) |
|---|---|
| Fresh apples | 5% |
| Kiwis, avocados | 5% |
| Exotic berries | 12% (if processed) |
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Taxable vs Exempt Fruit Products
| Product Type | New GST Rate | HSN Code |
|---|---|---|
| Fresh fruits (apple, banana) | 0% | 0801–0810 |
| Dried fruits (dates, raisins) | 5% | 0804 / 0806 / 0813 |
| Frozen fruits | 5% | 0811 |
| Canned fruits in syrup | 5% | 2008 |
| Fruit pulp & purees | 5% | 2007 |
| Fruit juices (with added sugar; non-carbonated) | 5% | 2009 |
| Carbonated fruit beverages / fizzy drinks | 40% | 2202 |
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Old GST on Fruits in India: For Traders and Retailers
- No GST is collected on fresh, unprocessed fruits
- Charge GST on imported or processed fruits as per slab
- Maintain HSN-wise invoices and separate tax records
- Use separate line items for 0% and taxable goods
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