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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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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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
GST on Imported Fruits
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 | 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 |
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 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 (FAQs)
- 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.
