TAX AAPLICABLE TO SUPPLY OF FRESH FRUIT JIUCE

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This query is : Resolved

Suresh S. Tejwani (Querist)

14 August 2026 The taxpayer is engaged in the business of supplying fresh fruit juice, biscuits, and Thums Up. The taxpayer seeks to understand whether GST registration is mandatory in the present case if the aggregate turnover remains below the applicable registration threshold. The taxpayer also seeks clarification on whether the supply of only freshly prepared fresh fruit juice would be treated as a taxable supply or an exempt supply, along with the applicable provision/notification. Which thresold limit is applicable if 1)i supply only fresh fruit juice and 2)if supply both fresh fruit juice plus biscuit, thumps up?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

14 August 2026 GST Registration Requirement: Registration is not mandatory under either scenario as long as the aggregate turnover remains below the applicable threshold limit.

Applicable Threshold Limits:

Only Fresh Fruit Juice: ₹20 Lakhs (₹10 Lakhs for Special Category States).

Juice + Biscuits + Thums Up: ₹20 Lakhs (₹10 Lakhs for Special Category States).

Taxability of Fresh Fruit Juice: It is a taxable supply (typically @ 5% without ITC under restaurant services or 12% if pre-packaged under HSN 2009) and is not exempt.

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