fresh fruits and vegetables are exempted from gst and frozen fruits and vegetables are taxable if you are dealing in taxable items than you have to apply registration
Yes agreed with Gyan Chand. Fresh fruits are exempted and frozen fruits are taxable. If you are dealing with only exempted sales, no need of gst registration. If you are dealing either taxable or both exempted and taxable sales when exceeds 20lakhs*, you are liable to take gst registration.
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