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.

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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GST Rates

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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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.

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