Private ruling: GST - supply of raw fish roe
Date of advice: 4 June 2026
Published: 17 August 2026

Ruling: Q1: Is the supply of the frozen raw whole fish roe sacs (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. 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 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)(a) of the GST Act as food for human consumption • the Product is not excluded from being GST-free under paragraph 38-3(1)(c) of the GST Act as: o the Product is not of a kind of "caviar and similar fish roe" described in item 17 in the table in clause 1 of Schedule 1 to the GST Act (Schedule 1), as it consists of whole, raw fish roe sacs that have not been proceed in any way o the Product is not food of a kind specified in any other item in Schedule 1, and • the supply of the Product does not fall within any other exclusions in section 38-3 of the GST Act. | Q2: Is the importation of the Product a non-taxable importation under paragraph 13-10(b) of the GST Act? | A2: Yes. Paragraph 13-10(b) of the GST Act provides that an importation is a non-taxable importation to the extent that, had it been a supply, the supply would have been a GST-free or input taxed supply. The importation of the Product is a non-taxable importation under paragraph 13-10(b) of the GST Act because, as outlined in Question 1, had it been a supply, it would have been GST-free.

Relevant facts and circumstances: You are an importer of frozen fish products. You sell to food service distributors in Australia. You are registered for GST. One of the frozen fish products that you import is the frozen raw whole fish roe sacs (the Product). You distribute the Product only as a raw frozen product. The Product requires further processing before consumption, as it cannot be consumed as is. You do not process the Product any further prior to sale. You supply the Product to distributors, who in turn sell it to food service customers (e.g. restaurants, food processors) where it is defrosted and cooked before use. You provided photographs of the thawed roe, the frozen roe, and the Product's label and packaging. The Product is imported as whole raw fish roe sacs. It is packed to a specified weight in plastic bags, and after freezing, a specified number of these bags are placed into an outer carton. There are no marketing or brochures for the Product. The Product is offered for sale on your website. You provided the fish species sheet, which includes a table showing your frozen product range, in which roe is listed under the category of by-products.

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