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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.
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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gst on fresh fruits is 0%, meaning no GST is charged when buying bananas, apples, mangoes, etc., in their natural, unprocessed form.
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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| Product Type | GST Rate | HSN Code |
|---|---|---|
| Fresh fruits (apple, banana) | 0% | 0801–0810 |
| Dried fruits (dates, raisins) | 5% | 0804/0806 |
| Frozen fruits | 5%–12% | 0811 |
| Canned fruits in syrup | 12% | 2008 |
| Fruit pulp & purees | 12% | 2007 |
| Fruit juices with added sugar | 18% | 2009 |
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BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.