GST is not applicable on Fresh Fruits and Vegetables. It is EXEMPTED under GST. And as per Section 23 of the CGST Act 2017, If a person is dealing in "EXCLUSIVE SUPPLY OF EXEMPTED GOODS", then he is not liable to take GST Registration.
So आपके क्लाइंट को GST Registration नहीं लेना पड़ेगा।
But Income Tax ka AUDIT karvana parega u/s 44AB of the Income Tax Act 1961 since his Turnover exceeds Rs. 1 crore.
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