GST Rate For Fruits

The GST era in India is expected to begin on July 1, 2017, entirely overhauling the country’s indirect tax system. In order to prepare for GST, anyone involved in the provision of goods and services will need to register for GST, produce new tax invoice formats, and use GST-compliant accounting software. The common man, on the other hand, will be affected by the GST rate changes. This article examines the GST rate on fruits and vegetables, which has significant implications for the average person.

Rate of GST On Fruits

In India, GST is levied at five different rates: zero, five per cent, twelve per cent, eighteen per cent, and twenty-eight per cent. Fruits are only classified as NIL, 5%, and 12% in the GST rates set at the GST Council meeting on the 18th of May 2017.

Fruits Are Exempt From The GST

GST Rate For Fruits

According to the HSN Code, the following varieties of fruits will fall into the NIL category and will not be subject to GST.

  • Fresh fruits that are not frozen or stored.
  • Coconuts, whether fresh or dried, shelled or peeled.
  • Fresh almonds, hazelnuts, or filberts (Corylus spp. ), walnuts, chestnuts (Castanea spp. ), pistachios, macadamia nuts, kola nuts (Cola spp. ), and areca nuts
  • Fresh or dried bananas, including plantains.
  • Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens, are all in their natural state.
  • Oranges, Mandarins (including tangerines and satsumas), clementines, and other citrus hybrids are examples of citrus fruit. Fresh grapefruit, such as pomelos, lemons (Citrus Limonum), and lime.
  • Grapes in their prime
  • Fresh papaws (papayas) and melons (including watermelons).
  • Fresh apples, pears, and quinces.
  • Apricots, cherries, peaches (including nectarines), plums, and sloes are in their natural state.
  • Strawberries, raspberries, blackberries, mulberries, and loganberries, black, white, or red currants and gooseberries, cranberries, bilberries, and other vaccinium fruits, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple, Bore, Litchi, fresh
  • Freshly peeled citrus fruits or melons (including watermelons).

Fruits Are Subject To A 5% GST Rate

GST Rate For Fruits

The following fruits and nuts would be subject to GST at a rate of 5% of the taxable supply value:

  • Areca nuts, whether shelled or peeled, dried.
  • Except for dried fruits, all commodities must be frozen or preserved.
  • Fruit and nuts, uncooked or cooked in water by steaming or boiling, frozen, whether or not sweetened with sugar or other sweetening materials
  • Fruit and nuts that have been temporarily preserved (e.g., with sulphur dioxide gas, brine, sulphur water, or other preservative solutions), but are unfit for immediate eating.
  • Frozen, dried, or provisionally preserved citrus fruit or melons (including watermelons) in brine, sulphur water, or other preservative solutions.

Fruits Are Subject To A 12 Per Cent GST Rate

The following fruits and nuts would be subject to GST at a rate of 12% of the taxable supply value:

  • Fresh or dry Brazil and cashew nuts, shelled or peeled
  • Other dried nuts, excluding areca nuts, such as almonds, hazelnuts, or filberts (Corylus spp. ), walnuts, chestnuts (Castanea spp. ), pistachios, macadamia nuts, and kola nuts (Cola spp.).
  • Dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens (dried dates, figs, pineapples, avocados, guavas, mangoes, and mangosteens)
  • Raisins and dried grapes Fruit, both fresh and dried, as well as combinations of nuts and dried fruits.