New GST on Fruits: Exemptions and Taxable Categories
- 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.
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 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) |
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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 |
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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 |
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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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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 |
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IMPORT TAX (IGST)
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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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