Private ruling: GST and food classification
Date of advice: 2 September 2024
Published: 28 October 2024

Ruling: Q1: Is the supply of the Product GST-free pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes. Under section 38-2 of the GST Act a supply of food is GST-free if the product satisfies the definition of food in section 38-4 of the GST Act and the supply is not excluded from being GST-free by section 38-3 of the GST Act. The supply of the Product is GST-free under section 38-2 of the GST Act because: • The Product is food for human consumption within the meaning of food under paragraph 38-4(1)(a) of the GST Act and • the supply of the Product does not fall within any of the exclusions in section 38-3 of the GST Act.




Relevant facts: You are an Australian company which is registered for GST. | The Product is sold in 750g plastic bottles. | The Product can be used to add it to smoothies or pour on cereals or use in salad dressing or add to cooking and baking. | 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 Paragraph 38-3(1)(d) | 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)(c) | A New Tax System (Goods and Services Tax) Act 1999 Schedule 2