Is GST applicable on fresh vegetables and fruits?

No. Fresh vegetables and fruits are exempt from GST (0%). This includes all fresh, unprocessed produce. Frozen or processed vegetables attract 5% GST. The exemption applies to unbranded, unpackaged fresh produce.

What is the GST rate on fertilizers?

Fertilizers attract 5% GST to support the agricultural sector. This applies to all types of fertilizers — urea, DAP, NPK, and organic fertilizers. HSN code 3102–3105.

What is the GST rate on pesticides and insecticides?

Pesticides and insecticides attract 18% GST. HSN code 3808. This is higher than fertilizers (5%) because pesticides are considered chemical products rather than agricultural inputs.

Are seeds for sowing taxable under GST?

No. Seeds for sowing are exempt from GST (0%). HSN code 1209. This exemption applies to all seeds used for agricultural purposes — vegetable seeds, cereal seeds, and flower seeds.

Is agricultural income taxable under GST?

Agricultural income (from growing and selling crops) is not subject to GST. GST applies to the supply of goods and services, not to agricultural income itself. However, if a farmer sells processed agricultural products (e.g., packaged food), GST may apply on the processed product.

Is GST applicable on fresh vegetables and fruits?

No. Fresh vegetables and fruits are exempt from GST (0%). This includes all fresh, unprocessed produce. Frozen or processed vegetables attract 5% GST. The exemption applies to unbranded, unpackaged fresh produce.

What is the GST rate on fertilizers?

Fertilizers attract 5% GST to support the agricultural sector. This applies to all types of fertilizers — urea, DAP, NPK, and organic fertilizers. HSN code 3102–3105.

What is the GST rate on pesticides and insecticides?

Pesticides and insecticides attract 18% GST. HSN code 3808. This is higher than fertilizers (5%) because pesticides are considered chemical products rather than agricultural inputs.

Are seeds for sowing taxable under GST?

No. Seeds for sowing are exempt from GST (0%). HSN code 1209. This exemption applies to all seeds used for agricultural purposes — vegetable seeds, cereal seeds, and flower seeds.

Is agricultural income taxable under GST?

Agricultural income (from growing and selling crops) is not subject to GST. GST applies to the supply of goods and services, not to agricultural income itself. However, if a farmer sells processed agricultural products (e.g., packaged food), GST may apply on the processed product.

GST Rate Finder

GST Rates · Agriculture

GST 2.0 Updated

GST Rates on Agriculture

GST rates on agricultural products and inputs in India 2026. Fresh produce, seeds, and most staple foods are exempt. Fertilizers attract 5%. Pesticides attract 18%.

Exempt (0%)

At 5% GST

At 18% GST

India's GST framework strongly favours the agricultural sector. Fresh vegetables, fruits, and seeds for sowing are completely exempt from GST. Staple foods like rice, wheat, and pulses are also exempt when unbranded. Fertilizers attract a concessional 5% rate to keep agricultural input costs low. Pesticides attract 18% GST as they are classified as chemical products. The transport of agricultural produce by road is also exempt from GST, reducing logistics costs for farmers.

All Agriculture — GST Rates and HSN Codes

Product / Service	HSN Code	GST Rate	Notes
Fresh Vegetables and Fruits	0701-0714	Exempt	Fresh: 0%. Frozen/processed: 5%.
Fertilizers	3102	5% GST	Fertilizers attract 5% GST to support the agricultural sector.
Pesticides and Insecticides	3808	18% GST	Pesticides and insecticides attract 18% GST.
Seeds for Sowing	1209	Exempt	Seeds for sowing are exempt from GST.