FRESH FRUIT JUICE EXEMPTION UNDER GST

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This query is : Resolved

Suresh S. Tejwani (Querist)

15 August 2026 I would like to seek clarification regarding the GST treatment and registration requirement in the following two scenarios: (1) If a person supplies only fresh fruit juice prepared on-site from fresh fruits, without any additives, processing, preservation or packaging, whether such supply would be taxable or exempt under GST and (2) if the person supplies fresh fruit juice along with biscuits and Thums Up, how would registration requirement be determined? In both cases, if the aggregate turnover is below the applicable GST registration threshold, would GST registration still be required?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

15 August 2026 Fresh fruit juice, even when prepared on-site with no additives, is a taxable supply under GST. Supplying it alongside other taxable items like biscuits and Thums Up means the vendor is making mixed taxable supplies, and their registration requirement is based on their total aggregate turnover. However, in both scenarios, because the aggregate turnover remains below the applicable GST threshold limit, the person is not legally required to obtain a GST registration (assuming no inter-state sales are made).

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