New GST for Vegetables: Fresh, Frozen, and Canned
- Fresh vegetables are exempt from GST unless they are branded or packaged, which then incurs a 5% GST.
- Both branded and unbranded frozen vegetables are taxed at 5%, but mixes with sauces can be taxed at 5% or 18%.
- Dehydrated vegetables have a GST rate of 5%, while canned vegetables in sauces or syrup can be taxed at 18%.
- Loose, fresh vegetables remain GST-exempt, but branded or packaged fresh veggies have a 5% GST rate.
- Vegetable sellers can claim Input Tax Credit if they sell taxable goods like branded, frozen, or canned vegetables.
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% |
Type
HSN Code
New GST Rate
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HSN Code
New GST Rate
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HSN Code
New GST Rate
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% |
Product
HSN Code
New GST Rate
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New GST Rate
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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% |
Category
New GST Rate
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New GST Rate
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New GST Rate
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New GST Rate
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New GST Rate
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New GST Rate
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% |
Type
HSN Code
GST Rate
Type
HSN Code
GST Rate
Type
HSN Code
GST Rate
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% |
Product
HSN Code
GST Rate
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HSN Code
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GST Rate
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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% |
Category
GST Rate
Category
GST Rate
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GST Rate
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GST Rate
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GST Rate
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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.
