Private ruling: GST and food
Date of advice: 2 July 2020
Published: August 2020

Ruling: Q1: Is the supply of the specified range of food products (the Products) GST-free pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes. A supply of food is GST-free under section 38-2 of the GST Act 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 Products is GST-free under section 38-2 of the GST Act because: | Q2: Is the importation of the Products a non-taxable importation under paragraph 13-10(b) of the GST Act? | A2: Yes. Under paragraph 13-10(b) of the GST Act, an importation is classed as a non-taxable importation if it would have been a supply that was GST-free or input taxed, if it had been a supply. The importation of the Products is a non-taxable importation under paragraph 13-10(b) of the GST Act because, as outlined in Question 1, the supply of the Products is GST-free. Relevant facts and circumstances You sell the Products. You are registered for GST. The Products are made from specified ingredients. The Products do not require refrigeration or freezing for their storage. They are sold in retort packets and stored on the shelf as ambient products. The Products can be eaten as a side or a main meal. They are sold through retail stores. You provided pictures of the packaging of the Products which include the following information: You provided a copy of the manufacturer's declaration used for importation purposes, which describes the process of manufacture. Relevant legislative provisions A New Tax System (Goods and Services Tax) Act 1999 Section 13-5. A New Tax System (Goods and Services Tax) Act 1999 Paragraph 13-10(b). 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)(c). 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 Schedule 1, Clause 1 item 4.




the Products satisfy the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption | the Products are not food of a kind marketed as a prepared meal under item 4 in the table in clause 1 of Schedule 1 to the GST Act, as they do not require refrigeration or freezing for their storage, and | the supply of the Products does not fall within any other exclusions in section 38-3 of the GST Act. | The Products come in different flavours. | The Products can be eaten cold or hot. To eat cold, they just need to be opened and served. They can be heated in the microwave or on the stove for a specified time. | The Products can be eaten as a side or as a main meal. | The Products are made outside Australia.