Gst Rate For Fruits

GST era in India is set to begin from 1st July 2017 completely revamping the indirect tax system in India. Those involved in the supply of goods and services would be required to obtain GST registration, create new tax invoice format under GST and adopt

GST compliant accounting software in preparation for GST. On the other hand, the common man would be impacted by the changes to the GST rate. In this article, we look at the Gst Rate For Fruits and vegetables, which will have deep implications for the common man.

Gst Rate For Fruits

GST is levied under five rates in India, namely NIL, 5%, 12%, 18% and 28%. As per the GST rates decided by the GST Council meeting held on 18th May 2017, fruits fall NIL, 5% and 12% categories only.

Fruits attracting NIL GST Rate

The following types of fruits as per HSN Code would fall under the NIL category, attracting no GST.

Fresh fruits other than in frozen state or preserved.
Coconuts, fresh or dried, whether or not shelled or peeled.
Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts.
Bananas, including plantains, fresh or dried.
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
Grapes, fresh.
Melons (including watermelons) and papaws (papayas), fresh.
Apples, pears and quinces, fresh.
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Litchi, fresh.
Peel of citrus fruit or melons (including watermelons), fresh.

Fruits attracting 5% GST Rate

The following types of fruits and nuts would attract GST at the rate of 5% of the

value of taxable supply:

Dried areca nuts, whether or not shelled or peeled.
All goods, other than dry fruits, in frozen state or, preserved.
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
Peel of citrus fruit or melons (including watermelons), frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

Fruits attracting 12% GST Rate

The following types of fruits and nuts would attract GST at the rate of 12% of the value of taxable supply:

Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
Other nuts, dried, whether or not shelled or peeled, such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), other than areca nuts.
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, dried.
Grapes, dried, and raisins
Fruit, dried and mixtures of nuts or dried fruits.

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Frequently Asked Questions

Common questions about GST Rates for Fruits in India.

The GST rate for fresh fruits, other than those in frozen or preserved state, is NIL in India. This means that no GST is applicable on the sale of fresh fruits like bananas, oranges, apples, mangoes, grapes, and many others as mentioned in the article.

No, dried fruits are not exempt from GST in India. As per the GST rates mentioned in the article, dried fruits like dried dates, figs, pineapples, avocados, mangoes, and raisins attract a GST rate of 12%.

The GST rate for fruits that are frozen, provisionally preserved, or cooked by steaming or boiling in water is 5% in India.

No, nuts like almonds, cashews, and pistachios are not exempt from GST in India. Fresh nuts (other than coconuts and areca nuts) attract a NIL GST rate, while dried nuts attract a 12% GST rate.

No, the GST rate for fruits in India is not the same for all types of fruits. The article mentions that fruits fall under three different GST rate slabs: NIL, 5%, and 12%, depending on the type of fruit and its form (fresh, dried, frozen, or preserved).

The article does not mention any special provisions for GST on imported fruits. However, it is likely that the same GST rates would apply to imported fruits based on their type and form, as mentioned in the article.

To ensure they are charging the correct GST rate for fruits, businesses and individuals should refer to the HSN (Harmonized System of Nomenclature) codes and the corresponding GST rates mentioned in the article. They can also consult with GST experts or refer to official government resources for the latest GST rates and guidelines.

The GST rates for fruits mentioned in the article are applicable across all states and union territories in India. GST is a unified indirect tax system, and the rates are decided by the GST Council at the central level.

No, the article does not mention any difference in the GST rate for fruits based on the type of sale (retail or wholesale). The GST rates are based solely on the type and form of the fruit, regardless of the sales channel.

The article does not provide any information about future plans to revise the GST rates for fruits. However, the GST rates are subject to periodic review by the GST Council, and changes may be made based on various factors, such as inflation, market conditions, or policy decisions.