New GST for Vegetables: Fresh, Frozen, and Canned
- GST on vegetables that are fresh or chilled is generally Nil, including common vegetables such as potatoes, tomatoes, onions and carrots.
- GST on frozen peas and other vegetables covered under HSN 0710 is generally Nil.
- Dehydrated or dried vegetables under HSN 0712 are generally Nil-rated, provided they are not further prepared.
- Prepared or preserved vegetables, including many canned vegetable products, generally attract 5% GST from 22 September 2025, reduced from 12%.
- Sellers cannot claim ITC attributable to exempt vegetable supplies. ITC may be available for taxable processed or preserved vegetable supplies, subject to normal GST conditions.
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
GST on frozen peas and other vegetables covered under HSN 0710 is generally Nil-rated. The rate did not change on 22 September 2025.
| Type | HSN Code | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Frozen vegetables, not further prepared | 0710 | Nil | Nil |
| Prepared or preserved frozen vegetables | 2004 | 5% | 12% |
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Products with sauces, seasoning or further preparation may fall under a different HSN depending on their composition and processing.
New GST Rate on Dehydrated & Canned Vegetables in India
The vegetable GST rate depends on whether the product is simply dried or has been prepared or preserved.
| Product | HSN Code | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Dried/dehydrated vegetables, not further prepared | 0712 | Nil | Nil |
| Vegetables preserved by vinegar or acetic acid | 2001 | 5% | 12% |
| Other prepared/preserved vegetables, not frozen | 2005 | 5% | 12% |
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New GST Rate – Vegetables: Exemption Summary
GST on vegetables varies mainly according to whether they are fresh, frozen, dried or further processed.
| Category | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|
| Fresh or chilled vegetables | Nil | Nil |
| Frozen vegetables under HSN 0710 | Nil | Nil |
| Dried vegetables under HSN 0712 | Nil | Nil |
| Prepared/preserved vegetables under Chapter 20 | 5% | 12% |
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When Do Fresh Vegetables Attract GST?
Fresh or chilled vegetables are generally Nil-rated under GST, even when they are branded or packaged, provided they remain classified as fresh or chilled vegetables under the applicable HSN.
GST may apply when vegetables are processed, prepared or preserved and fall under a different HSN classification. For example, many prepared or preserved vegetables attract 5% GST from 22 September 2025, reduced from 12%.
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.
