GST rate and HSN code for fresh vegetables and fruits (sabzi, phal)

Quick answer

GST on fresh vegetables and fruits is nil from 22 September 2025. Potato (HSN 0701), tomato (0702), onion (0703), other fresh vegetables (0709), frozen and dried vegetables, and fresh fruit such as bananas, apples and grapes are all exempt, loose or packed. Frozen fruit (0811) is 5%, and dried fruit has its own entries.

Kirana and grocery staples · HSN 0709 · GST 5% or nil · Last checked 16 October 2026 against the CBIC notifications

HSN code and GST rate for vegetables and fruits

GST rate by condition
Condition	HSN	GST	CGST + SGST	IGST	Schedule entry
Fresh or chilled vegetables (potato 0701, tomato 0702, onion 0703, other vegetables 0709)	0709	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 35
Frozen vegetables (uncooked or steamed)	0710	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 36
Dried vegetables, not further prepared	0712	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 38
Fresh bananas, fresh or dried	0803	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 46
Fresh apples and pears	0808	Nil	Nil	Nil	Notification 10/2025-CT(Rate), S. No. 51
Frozen fruit	0811	5%	2.5% + 2.5%	5%	Notification 9/2025-CT(Rate), Schedule I, S. No. 29

In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Vegetables and fruit, fresh or chilled (Chapters 7 and 8)”.

What to print on the bill

Print the 4-digit HSN of each item (0701 potato, 0703 onion, 0709 other vegetables, 0808 apple) at 0%.
Frozen fruit and frozen fruit pulp sold from a freezer: 0811 at 5%.
A sabzi shop selling only exempt goods issues a bill of supply; if it is not registered, a plain bill.
HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.

Common mistakes

Charging 5% on a sealed pack of cut salad or chilled vegetables. Fresh or chilled vegetables are nil with no packing condition.
Billing frozen peas at 5%: frozen vegetables (0710) are nil, unlike frozen fruit (0811) at 5%.
Putting raisins, dates or dry fruit mix under the fresh fruit line; dried fruits have separate 5% entries.

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Questions about GST on vegetables and fruits

Is GST charged on packed vegetables?

No. The nil entries for fresh or chilled vegetables (0701 to 0709, Notification 10/2025, S. No. 27 to 35) have no pre-packaged and labelled condition, so a sealed or branded pack of fresh vegetables is also nil.

Are frozen peas and frozen sweet corn taxable?

No. Vegetables, uncooked or cooked by steaming or boiling in water, frozen (0710) are nil under S. No. 36 of the exemption list.

Which fruits are not nil under GST?

Frozen fruit (0811) is 5% under Schedule I, S. No. 29. Dried dates and figs (0804) and raisins (0806) are 5%. Fresh fruit of 0803 to 0810 is nil.

Is a fruit and vegetable shop required to register under GST?

Section 23(1)(a) of the CGST Act says a person engaged exclusively in supplying goods that are wholly exempt is not liable to register. Aggregate turnover counts exempt sales too, so once you also sell taxable items, the whole turnover decides it; ask your CA.