Private ruling: GST and products with added probiotics
Date of advice: 25 September 2017
Published: February 2018

Ruling: Q1: ls your supply of the products with added probiotics (products) a GST-free supply? | A1: Yes, your supply of the products is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). The products are not food of a kind specified in the table in clause 1 of Schedule 1 to the GST Act (Schedule 1) and hence not excluded from being GST-free by paragraph 38-3(1)(c) of the GST Act.

Relevant facts and circumstances: You are registered for GST. You sell a variety of products that all contain a small percentage of added probiotics.

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 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.