New GST on Fruits: Exemptions and Taxable Categories
- GST on fruits that are fresh is generally Nil in India.
- 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.
- The fruit juice GST rate is generally 5% from 22 September 2025 for fruit or nut juices under HSN 2009, reduced from 12%.
- Fruit-based beverages may have different rates depending on their classification.
- Businesses dealing in fruit products should use the correct HSN codes and maintain accurate GST records.
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 revised rates are applicable from 22 September 2025. GST on fruits depends on whether the fruit is fresh, dried, frozen, processed or preserved and on its HSN classification.
Are Fruits Taxable Under GST?
Fresh fruits are generally Nil-rated under GST. Processed, preserved, dried and frozen fruits may attract GST depending on their classification.
| Fruit Category | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|
| Fresh fruits | Nil | Nil |
| Dried fruits under 0804, 0805 and 0813 | 5% | 12% |
| Raisins / dried grapes under 0806 | 5% | 5% |
| Frozen fruits under 0811 | 5% | 5% |
| Prepared or preserved fruits under 2008 | 5% | 12% |
| Fruit juice under 2009 | 5% | 12% |
| Carbonated fruit drinks / fruit-based carbonated beverages | 40% | 28% |
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Note: The applicable rate depends on the exact HSN classification, ingredients and method of preparation.
Fresh Juice GST Rate
The fresh juice GST rate depends on classification. Fruit or nut juices covered under HSN 2009 generally attract 5% GST from 22 September 2025, reduced from 12%.
New IGST on Imported Fruits in India
Imported fruits may attract IGST along with Basic Customs Duty and other applicable customs duties. For fresh fruits that are Nil-rated under GST, the corresponding IGST is generally Nil.
| Fruit Type | HSN Code | IGST Rate | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Fresh apples | 0808 | Nil | Nil |
| Fresh kiwis | 0810 | Nil | Nil |
| Fresh avocados | 0804 | Nil | Nil |
| Fresh berries | 0810 | Nil | Nil |
| Frozen berries | 0811 | 5% | 5% |
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Basic Customs Duty and other import levies are separate from IGST.
Taxable vs Exempt Fruit Products
| Product Type | GST Rate | Rate Before 22 Sep 2025 | HSN Code |
|---|---|---|---|
| Fresh fruits such as apples and bananas | Nil | Nil | Relevant Chapter 08 heading |
| Dried fruits under specified headings | 5% | 5% or 12%, depending on HSN | 0804 / 0805 / 0806 / 0813 |
| Frozen fruits | 5% | 5% | 0811 |
| Canned/prepared fruits | 5% | 12% | 2008 |
| Fruit pulp and purees | 5% | 12% | 2007 |
| Fruit juices | 5% | 12% | 2009 |
| Carbonated fruit beverages / fruit-based carbonated drinks | 40% | 28% | 2202 |
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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.
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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 |
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Conclusion
GST on fruits depends mainly on how the product is sold and classified. Fresh fruits are generally Nil-rated, while many dried, frozen, processed and preserved fruit products attract 5% GST. The fruit juice GST rate under HSN 2009 is generally 5% from 22 September 2025, while specified carbonated fruit drinks under HSN 2202 attract 40% GST. Businesses should check the correct HSN classification before applying GST.
