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New GST for Vegetables: Fresh, Frozen, and Canned

Vegetables are essential for every household, and they are sold in many forms—fresh, frozen, dehydrated, or canned. But how are they taxed under  GST ? This blog simplifies the gst for vegetables so sellers, retailers, and consumers can understand what’s taxed and what’s not.

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New GST Rate on Frozen Vegetables in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for frozen vegetables (no compensation cess).

Frozen Vegetables New GST Rate

Type HSN Code New GST Rate
Frozen unbranded vegetables 0710 5%
Branded & packaged frozen vegetables 0710 5%
Frozen vegetable mixes with seasoning or sauces 2106 5% or 18%

New GST Rate on Dehydrated & Canned Vegetables in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for dehydrated and canned vegetables (no compensation cess).

Product HSN Code New GST Rate
Dehydrated vegetables (basic) 0712 5%
Canned/bottled vegetables (plain) 2001 5%
Canned vegetables in sauces/syrup 2001 18%

New GST Rate – Vegetables: Exemption Summary

Summary of exempt and taxable categories for vegetables under the updated regime.

Category New GST Rate
Loose, fresh vegetables 0% (Exempt)
Branded or packaged fresh veggies 5%
Unbranded frozen vegetables 5%
Branded frozen vegetables 5%
Dehydrated vegetables (basic) 5%
Canned/flavoured vegetables 5% or 18%

Old GST on Fresh Vegetables

(Old GST Rates – Applicable Until 21st September)

Good news: gst on fresh vegetables is 0%. That’s right—fresh vegetables are exempt from GST when:

  • Sold in their natural form
  • Not branded or packaged in a unit container
  • Sold loose in mandis, stores, or by vendors

So, buying loose onions, tomatoes, potatoes, or green leafy vegetables attracts no GST at all.

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When Do Fresh Vegetables Attract GST?

If fresh vegetables are:

  • Branded
  • Pre-packaged and labelled (with a brand name or trade label)

They attract 5% GST under the exemption withdrawal rule. This ensures fair taxation on branded products, even if the product is essential.

Frozen Vegetables Old GST Rate

Freezing vegetables extends their shelf life and makes them convenient for storage and transport. These include:

  • Frozen green peas
  • Frozen mixed veggies
  • Frozen corn or beans
Type HSN Code GST Rate
Frozen unbranded vegetables 0710 0%
Branded & packaged frozen vegetables 0710 5%
Frozen vegetable mixes with seasoning or sauces 2106 12% or 18%

Old GST on Dehydrated and Canned Vegetables

Dehydrated vegetables (like garlic powder, onion flakes, or dry carrot) and canned vegetable mixes are processed items.

Product HSN Code GST Rate
Dehydrated vegetables (basic) 0712 5%
Canned/bottled vegetables (plain) 2001 12%
Canned vegetables in sauces/syrup 2001 18%

Old GST Exemption Summary

Category GST Rate
Loose, fresh vegetables 0% (Exempt)
Branded or packaged fresh veggies 5%
Unbranded frozen vegetables 0% (Exempt)
Branded frozen vegetables 5%
Dehydrated vegetables (basic) 5%
Canned/flavored vegetables 12%–18%

Input Tax Credit (ITC) for Vegetable Sellers

  • Packaging materials
  • Freezers, cold storage units
  • Transport and logistics
  • Advertising or labeling costs

Fresh vegetable vendors usually don’t register under GST due to their exempt status, unless they also sell other taxable goods.

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Conclusion

Understanding gst for vegetables helps you shop smarter, price right, and file taxes correctly. Whether you’re a wholesaler, supermarket, or consumer, knowing what’s taxed and what’s exempt is key.

Hitesh Aggarwal
Chartered Accountant
MRN No.: 529770
City: Delhi

As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.

Frequently Asked Questions

  • Is there GST on fresh vegetables?
    No. GST on fresh vegetables is 0% unless they are branded and packaged.
  • What is the frozen vegetables GST rate?
    Frozen vegetables attract 5% GST if branded. Unbranded frozen goods are exempt.
  • Are dehydrated vegetables taxed under GST?
    Yes. GST on dehydrated vegetables is typically 5%, but it may go higher if mixed with other ingredients.
  • Can vegetable sellers claim Input Tax Credit?
    Yes, but only if they deal in taxable items like branded, frozen, or canned vegetables.
  • Is GST charged on canned peas or carrots?
    Yes. Canned plain vegetables attract 12%, while flavored ones can be taxed at 18%.