Private ruling: GST - imported products
Date of advice: 9 April 2026
Published: 15 June 2026

Ruling: Q1: Is your supply of the following products (Products) a GST-free supply under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? Is your importation of the Products a non-taxable importation? | A1: Yes. The supply of the Products is GST-free under section 38-2 of the GST Act because: • the Products satisfy the definition in paragraph 38-4(1)(d) of the GST Act as ingredients for beverages for human consumption and • the Products are of a kind covered under item 5 in the third column of the table in clause 1 of Schedule 2 of the GST Act. Yes. Since the supply of the Products is GST-free, your importation of the Products is a non-taxable importation under subsection 13-10(b) of the GST Act.

Relevant facts and circumstances: You import the Products and sell them in Australia. The Products are not sold as a prepared beverage. You import the Products with bulk packaging, and repackage in Australia for retail sale. You sell these products online through your website as well as to retail customers on a wholesale basis. You sent samples of each Product with ingredient lists and manufacturer's declaration forms and instructions for use. This is an example of one product's instruction: Hot Brewing Guide • information supplied Cold Brewing Guide • information supplied The marketing on your website recommends the use of the Products for X or X X.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-2 | 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)(d) | A New Tax System (Goods and Services Tax) Act 1999 section 9-5 | A New Tax System (Goods and Services Tax) Act 1999 section 13-5 | A New Tax System (Goods and Services Tax) Act 1999 section 13-10 | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 1 table item 5