Revised GST Framework for Fruits and Vegetables in India

The 56th Goods and Services Tax (GST) Council meeting, which took place on September 3, 2025, implemented a series of changes for fruits and vegetables. Most items in this category are now either completely exempt from GST or fall under a standardized 5% tax bracket, with these revisions effective from September 22, 2025.

Key aspects of these reforms include:

• Fresh fruits and vegetables continue to be exempt from GST.
• Many dried, frozen, and preserved fruits and vegetables are now subject to a straightforward 5% tax (down from previous rates of 12% or 18%).
• Dried nuts, dried fruits, and selected packaged produce have also transitioned to the 5% slab.
• These significant reductions in GST rates are intended to improve affordability, streamline compliance, and better align with industry practices.

Understanding GST on Fruits and Vegetables

The Goods and Services Tax (GST) applied to fruits and vegetables depends on their level of processing, categorizing them as fresh, dried, frozen, or preserved. Unprocessed goods typically receive exemptions, while most processed varieties are now subject to a new 5% tax rate.

Prior to September 2025, GST rates varied from zero to 12% or 18%, based on the product’s category and packaging. Currently, the standard approach involves a GST exemption for fresh produce and a 5% GST for items that are processed, dried, or packaged, which helps to simplify the overall tax treatment.

Exempted Fruits and Vegetables

A wide range of fruits and vegetables are fully exempt from GST when sold in their fresh state. This exemption encompasses:

• All fresh vegetables: Including common staples like potatoes, tomatoes, onions, garlic, cabbage, cauliflowers, carrots, and various leafy greens, along with root vegetables such as beets, radishes, and turnips. It also covers cucumbers, gherkins, and leguminous vegetables like peas and beans, in addition to other seasonal varieties.
• All fresh fruits: Such as bananas, dates, figs, pineapples, avocados, guavas, mangoes, citrus fruits (e.g., oranges, lemons, grapefruits), grapes, melons, papayas, apples, pears, cherries, peaches, plums, and numerous berries (e.g., strawberries, raspberries, cranberries). Exotic fruits like kiwis, lychees, pomegranates, and tamarind are also included.
• Edible roots and tubers: Examples include manioc, arrowroot, sweet potatoes, and Jerusalem artichoke.
• Fresh or dried coconuts, Brazil nuts, and all fresh nuts: This includes almonds, hazelnuts, walnuts, chestnuts, pistachios, and macadamia nuts.
• Fresh peels of citrus fruits and melons.
• Dried vegetables and dried leguminous vegetables: Provided they are not pre-packaged or labelled.
• Makhana (fox nuts): Unless they are pre-packaged or labelled.
• All provisionally preserved vegetables and fruits: That are not yet suitable for direct consumption.
• Frozen vegetables: Where only simple freezing has occurred without added sweeteners.
• Manioc and tubers: When frozen, unless pre-packaged or labelled.
• Dried tamarind.

Fruits and Vegetables Subject to 5% GST

Items that are processed, dried, preserved, or pre-packaged are subject to a 5% GST rate. This includes:

• Pre-packaged or labelled dried leguminous vegetables and makhana.
• Dried or roasted nuts, such as cashews, almonds, pistachios, walnuts, and their various mixtures.
• Dried fruits like dates, figs, pineapples, guavas, mangoes, and raisins.
• Dried, frozen, or preserved citrus fruits and melons, including their peels when preserved in brine or other solutions.
• Herbs, barks, dry plants, roots, and dry flowers.
• Cooked or frozen fruit/nut mixes, including those with added sweeteners (e.g., steamed, boiled, or frozen fruit and nuts).
• Provisionally preserved fruits or nuts, for example, those treated with sulphur dioxide or brine.
• All types of jams, jellies, marmalades, and fruit/nut purees or pastes, whether cooked and with or without added sugar.
• Vegetable or fruit preserves prepared with vinegar/acetic acid or sugar (e.g., drained, glacé, or crystallised items).
• All roasted/salted groundnuts, seeds, fruit squashes, and nut/fruit pastes not categorized elsewhere.
• All unfermented fruit/vegetable juices and pulp, which are non-carbonated and non-alcoholic, whether pure or with added sugar.
• All fruit or juice-based drinks, excluding carbonated beverages.

Recent Changes in GST for Fruits and Vegetables

The table below highlights the modifications to GST rates for specific fruit and vegetable categories:

For additional information on Goods and Services Tax rates applied to various other items, refer to our article on GST Rates.