Private ruling: GST and roasted vegetable
Date of advice: 9 April 2018
Published: June 2018

Ruling: Q1: Is the supply of the roasted vegetable (the Product) GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes. The supply of the Product is GST-free under section 38-2 of the GST Act because: ● the Product is food for human consumption and therefore satisfies the definition of food (paragraph 38-4(1)(a) of the GST Act) and ● the supply of the Product does not fall within any of the exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You are a food retailer and are registered for GST. You are importing the Product in bulk in plain plastic bags. The Product is repacked in Australia for retail sale and labelled under your logo. The Product is sold locally in Australia to retailers and to the food service market such as clubs and restaurants. The Product is sold frozen. The Product is consumed by individuals/households in restaurants and at home. The Product will be served as part of a meal. You provided pictures of a similar product. In a telephone conversation you confirmed that the product description, ingredients and preparation as shown on the pictures provided are correct for the Product. ● The Product is described as roast vegetables coated in batter, pre-fried and frozen. ● The ingredients include vegetables, oil, and flavouring. The preparation is as follows: ● Cook from frozen. Once defrosted do not refreeze. ● Conventional Oven: Preheat oven to a certain temperature and cook for a certain period ● Fan Assisted Oven: Preheat oven to a certain temperature and cook for a certain period ● Ensure the roast vegetables are piping hot before serving. ● Not suitable for microwave cooking.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-2 | A New Tax System (Goods and Services Tax) Act 1999 section 38-3 | A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-3(1)(c) | A New Tax System (Goods and Services Tax) Act 1999 section 38-4 | A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(a) | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, Clause 1, table