GST Rates of Fruits and Vegetables

The 56th GST Council meeting, held on 3rd September 2025, introduced a series of reforms for fruits and vegetables, with most items now either fully exempt or moved to a uniform 5% slab, effective 22nd September 2025.​

Key Takeaways:

• Fresh fruits and vegetables remain GST exempt.
• Many dried, frozen, and preserved fruits and vegetables are now taxed at a simple 5% (earlier 12/18%).
• Dried nuts, dried fruits, and select packaged produce shifted to 5%.
• Significant cuts in GST rates boost affordability, simplify compliance, and align industry practices.

What is GST on Fruits and Vegetables?

GST on fruits and vegetables is the tax imposed on the sale or supply of these items based on their processing status - fresh, dried, frozen, or preserved, with exemptions for unprocessed goods and a new 5% slab for most processed varieties.​

Before September 2025, rates ranged from nil to 12% or 18%, depending on category and packaging. Now, the norm is exemption for fresh produce and a 5% GST for processed, dried, or packaged formats, simplifying tax treatment across the board.​

Exempt Fruits and Vegetables

• All fresh vegetables: potatoes, tomatoes, onions, garlic, leeks, cabbage, cauliflowers, kale, lettuce, carrots, beets, radishes, turnips, cucumbers, gherkins, leguminous (peas, beans), and other seasonal varieties
• All fresh fruits: bananas, plantains, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruits (oranges, mandarins, lemons, limes, grapefruits, pomelos, etc.), grapes, melons, papayas, apples, pears, quinces, apricots, cherries, peaches, plums, sloes, and all berries (strawberries, raspberries, blackberries, mulberries, loganberries, currants, gooseberries, cranberries, bilberries, kiwis, lychees, durians, persimmons, pomegranates, sapota/chikoo, custard-apple, tamarind, bore)
• Edible roots and tubers (manioc, arrowroot, sweet potatoes, Jerusalem artichoke, sago pith)
• Fresh or dried coconuts, Brazil nuts, and all fresh nuts (almonds, hazelnuts, walnuts, chestnuts, pistachio, macadamia, kola, areca, pine nuts)
• Fresh peels of citrus fruits and melons
• Dried vegetables and dried leguminous vegetables (provided they are not packaged/labelled)
• Makhana (fox nuts, unless pre-packaged/labelled)
• All provisionally preserved vegetables and fruits are unsuitable for direct eating
• Frozen vegetables (simple freezing, no added sweetener)
• Manioc, tubers frozen (unless pre-packaged/labelled)
• Tamarind dried

Fruits and Vegetables Taxed at 5% GST

Processed, dried, preserved, or pre-packaged items attract 5% GST:

• Pre-packaged/labelled dried leguminous vegetables and makhana
• Dried or roasted nuts (cashew, almonds, pistachios, walnuts, macadamia, hazelnuts, areca, kola, chestnuts/singhada, pine nuts, Brazil nuts) and their mixtures
• Dried fruits such as dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, grapes/raisins
• Dried, frozen, preserved citrus fruits and melons (includes peels in brine or preservatives)
• Herb, bark, dry plant, root, jaribooti, dry flowers
• Cooked or frozen fruit/nut mixes, including items with added sweetener (steamed/boiled/frozen fruit & nuts)
• Provisionally preserved fruit/nuts (e.g. sulphur dioxide, brine, etc.)
• All jams, jellies, marmalades, fruit/nut purees, pastes (cooked, with/without sugar)
• Vegetable or fruit preserves by vinegar/acetic acid or by sugar (drained, glacé, crystallised)
• All roasted/salted groundnuts, seeds, fruit squash, nut/fruit pastes not elsewhere classified
• All unfermented fruit/vegetable juices and pulp, non-carbonated and non-alcoholic, pure or with added sugar
• All fruit or juice-based drinks except carbonated beverages

Fruits & Vegetables GST: What’s Changed?

Visit our related article on ‘GST Rates’ to know more about the GST rates levied on various other items.