Private ruling: GST classification of the food product
Date of advice: 3 May 2024
Published: 28 October 2024

Ruling: Q1: Is the importation of a food product (Product) a non-taxable importation for the purposes of paragraph 13-10(b) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act ) ? | A1: Yes. Paragraph 13-10(b) of the GST Act provides that an importation is a non-taxable importation to the extent that, had it been a supply, the supply would have been a GST-free or input taxed supply. The importation of the Product is a non-taxable importation under paragraph 13-10(b) of the GST Act because, it would have been a supply that was GST-free under section 38-2 of the GST Act if the importation had been a supply.

Relevant facts and circumstances: You are Australian entity which is registered for GST. You import a food product (Product) into Australia from overseas. The Product is a flavoured spread in the paste form. The Product is not marketed as confectionary. You provided images of the outer packaging and labelling of the Product.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 Section 13-5 | A New Tax System (Goods and Services Tax) Act 1999 Paragraph 13-10(b) | 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 Paragraph 38-4(1)(b)