--- title: "New GST on Fruits 2026: 0% / 5% Rate on Fresh Fruits, Imported" description: "New GST rate on fruits in 2026 is 0% on all fresh fruits and 5% on processed and packaged fruits. Busy helps you apply the right GST rate on every invoice." canonical: "https://busy.in/gst-rates/fruits/" author: "Jagdish Prasad" published: "2025-05-16T10:13:17.000Z" category: "GST Rates" --- - Fresh fruits in India are generally exempt from GST. - Processed and preserved fruit products may attract GST depending on their HSN classification and applicable GST rate. - Dried, frozen, canned, and other prepared fruit products are taxed according to their specific product classification. - Fruit juices and fruit-based beverages may attract GST based on their ingredients, preparation method, and applicable HSN classification. - Businesses dealing in fruit products should use the correct HSN codes and maintain accurate GST records. # 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. # **New GST Rate on Fruits in India** The revised GST rates on fruits and common fruit products are applicable from 22 September 2025. The applicable GST rate depends on the type of fruit product and its HSN classification. ## **Are Fruits Taxable Under GST?** Fresh fruits are generally exempt from GST. However, processed, preserved, dried, frozen, and fruit-based products may attract GST depending on their classification. | FRUIT CATEGORY | NEW GST RATE | | --- | --- | | Fresh fruits | **0% (Exempt)** | | Dried fruits (e.g., raisins, apricots) | **5%** | | Canned or preserved fruits | **5% (as applicable based on classification)** | | Fruit juice (without additives, non-carbonated) | **5% (as applicable based on classification)** | | Carbonated fruit drinks / fruit-based carbonated beverages | **Applicable GST rate based on HSN classification** | | Frozen fruits | **5% (as applicable based on classification)** | _Note: GST rates for fruit products depend on the exact HSN classification, ingredients, and method of preparation. Businesses should verify the applicable classification before determining the GST rate._ # **New IGST on Imported Fruits in India** Imported fruits may attract applicable IGST along with Basic Customs Duty (BCD) and other applicable customs duties. The applicable IGST rate depends on the fruit type, HSN classification, and prevailing import notifications. | FRUIT TYPE | NEW IGST RATE | | --- | --- | | Fresh apples | **Applicable IGST rate based on classification** | | Kiwis, avocados | **Applicable IGST rate based on classification** | | Exotic berries | **Applicable IGST rate based on classification** | _Note: Import duties, including BCD and other applicable customs duties, are separate from IGST and depend on the product classification and customs notifications._ ## **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 / fruit-based carbonated drinks | **40% (where applicable)** | 2202 | Notes: (i) Non-carbonated fruit juices and fruit-pulp-based drinks may attract 5% GST based on classification. (ii) Specified carbonated fruit drinks and carbonated beverages of fruit drink/fruit juice fall under the special 40% slab. Live Demo Available Today ## Record All Daily Fruit Purchases and Sales in Day Book Trusted by 6,00,000+ Users 4.6 Google Rating \* No credit card required ## **Are Fruits Taxable Under GST?** The good news: most fresh fruits are exempt from GST. However, processed or preserved fruit products attract GST based on their type, preparation, and HSN classification. | FRUIT CATEGORY | GST RATE | | --- | --- | | Fresh fruits (local) | **0% (Exempt)** | | Dried fruits (e.g., raisins, apricots) | **5%** | | Canned or tinned fruits | **5% (as applicable based on classification)** | | Fruit juice (without additives) | **5% (as applicable based on classification)** | | Fruit juice with additives or carbonated fruit beverages | **Applicable GST rate based on classification** | | Frozen fruits | **5% (as applicable based on classification)** | | Imported fresh fruits | **Applicable IGST based on classification + Customs duties, if applicable** | **Get a Free Trial –** [**Best Accounting Software For Small Business**](https://busy.in/accounting-software/) ## 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 applicable IGST. The applicable import tax depends on the fruit type, HSN classification, and import notifications applicable at the time. | FRUIT TYPE | IMPORT TAX (IGST) | | --- | --- | | Fresh apples | **Applicable IGST based on classification** | | Kiwis, avocados | **Applicable IGST based on classification** | | Exotic berries | **Applicable IGST based on classification** | **Explore a Free Demo of –** [**Best Inventory Management Software For Small Business**](https://busy.in/accounting-software/inventory-management/) ## 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 | **Explore a Free Demo of –** [**Best Inventory Management Software For Small Business**](https://busy.in/accounting-software/inventory-management/) ## 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 **Get a Free Trial –** [**Best GST Accounting Software For Small Business**](https://busy.in/accounting-software/gst-accounting/) ## About the author **Jagdish Prasad** 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 fruit products may attract GST based on their HSN classification. Imported fruits may attract applicable IGST along with customs duties, depending on the product classification and import rules. ### Is there GST on fresh fruits sold in supermarkets? Fresh fruits covered under the exempt GST category are generally not subject to GST. The GST treatment depends on the product classification and whether the fruit is fresh or processed. ### What is the GST on imported fruits? Imported fruits may attract applicable IGST along with customs duties. The applicable IGST rate depends on the fruit type, HSN classification, and prevailing import rules. ### 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% GST for fresh fruits covered under the exempt category and 5% GST for canned or preserved fruits, as applicable based on their HSN classification. Bill separately using the correct HSN codes. ## Related articles - [New GST on Skincare Products: Rate, Branding & Retail Pricing](https://busy.in/gst-rates/skincare-products/) - [New GST on Industrial Machinery: Slabs, ITC & MSME Effect](https://busy.in/gst-rates/industrial-machinery/) - [New GST on Restaurant Meals: Dine-in, Takeaway & Delivery Compared](https://busy.in/gst-rates/restaurant-meals/) - [New GST on Kitchen Utensils: What’s Taxed and What’s Not?](https://busy.in/gst-rates/kitchen-utensils/) - [New GST on Online Education: Rate, Exemptions & EdTech Impact](https://busy.in/gst-rates/online-education/) - [New GST on Packaging Materials: Tax Implication Across Industries](https://busy.in/gst-rates/packaging-materials/) - [New GST on Digital Marketing Services: Tax Rates & Input Credit Explained](https://busy.in/gst-rates/digital-marketing-services/) - [New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact](https://busy.in/gst-rates/pesticides/) - [New GST on Butter: From Dairy to Dining – What You Pay](https://busy.in/gst-rates/butter/) - [GST on Honey: Rate, Applicability & Industry Outlook](https://busy.in/gst-rates/honey/)