Private ruling: GST and food classification
Date of advice: 16 February 2024
Published: 2 April 2024
Ruling period: 1 July 20YY - 30 June 20YY

Ruling: Q1: Is the supply of the Products GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Based on the information provided, the Products have the essential character of food for human consumption and thus, they satisfy the definition of 'food' under paragraph 38-4(1)(a) of the GST Act. In addition, the supply of the Products does not fall within any of the exclusions under section 38-3 of the GST Act. As such, the supply of the Products is GST-free under section 38-2 of the GST Act.

Relevant facts and circumstances: The entity is registered for GST. The entity sells the Products that were developed to deliver the right mix of nutrients in one package. The Products are described as a source of carbohydrate that provide consumers with an energy boost. The entity provided samples of the Products.

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