Private ruling: GST and supply of frozen durian pulp
Date of advice: 14 June 2017
Published: October 2017

Ruling: Q1: Is your supply of frozen product GST-free? | A1: Yes. Under section 38-2 of A New Tax System (Goods and Services Tax) Act 1999 (GST Act), a supply of food is GST-free. The meaning of the term food for GST purposes is defined in section 38-4 of the GST Act. This definition of food includes food for human consumption, whether or not it requires processing or treatment. Your product is food for human consumption. The product is defrosted in the fridge and then consumed in the state in which it is sold, and therefore satisfies the definition of food under section 38-4 of the GST Act. However, under paragraph 38-3(1)(c) of the GST Act, certain supplies of food are not GST-free if it is food of a kind specified in the third column of the table in Schedule 1 to the GST Act (Schedule 1), or food that is a combination of one or more foods at least one of which is food of such a kind. The product is not food listed, or of a kind listed, at any of the items in Schedule 1. Additionally, they are not food that is a combination of one or more foods at least one of which is food of such a kind. Hence, the product is not excluded from being GST-free by paragraph 38-3(1)(c) of the GST Act. Additionally, the product is not excluded from being GST-free by virtue of any of the other paragraphs of subsection 38-3(1) of the GST Act. Therefore, the product is GST-free under section 38-2 of the GST Act.