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

    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)

    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

    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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    Jagdish Prasad
    Chartered Accountant
    MRN No.: 433417
    City: Delhi

    Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.

    Frequently Asked Questions

    • What is the GST on fruits in India?
      0% on fresh, unprocessed fruits. Processed or imported fruits may attract 5% to 18% GST.
    • Is there GST on fresh fruits sold in supermarkets?
      If they are unbranded and not packaged, then no GST is charged.
    • What is the GST on imported fruits?
      Imported fruits attract 5% IGST and may also include customs duty.
    • Are dried fruits taxed under GST?
      Yes, most dried fruits like raisins or apricots attract 5% GST.
    • What if I sell both fresh and canned fruits?
      Charge 0% for fresh and 12% for canned, and bill accordingly with correct HSN codes.