Private ruling: GST and classification of a food product
Date of advice: 17 September 2019
Published: November 2019

Ruling: Question | Is the supply of your product GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | Answer | Yes. | The supply of the product is GST-free under section 38-2 of the GST Act because:

Relevant facts and circumstances: You are registered for GST. You sell the product as part of an enterprise you carry on in Australia. You advised the product is not a snack and it cannot be consumed on its own. It is used for cooking and baking. You advised you import the product then sell it to supermarkets and grocery stores.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 (GST Act) - Section 38-2; | - Section 38-3; | - Section 38-4; | - Schedule 1


it satisfies the definition of food in paragraph 38-4(1)(e) of the GST Act as 'goods to be mixed with or added to food for human consumption' and | the supply of the product does not fall within any exclusions in section 38-3 of the GST Act.