Private ruling: GST and food classification
Date of advice: 17 February 2026
Published: 7 April 2026
Ruling period: February 20XX to February 20XX

Ruling: Q1: Is the supply of 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 satisfies the definition of food in paragraph 38-4(1)(b) of the GST Act as an ingredient for food for human consumption; and • the supply of the Product does not fall within any exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You are registered for GST. You procure and supply the Product within Australia. The Product is used to make a food product. The Product requires further processing prior to consumption and is not ready-to-eat, nor is marketed as ready-to-eat.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 , section 9-5 | 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