Private ruling: GST and food
Date of advice: 29 September 2022
Published: December 2022

Ruling: Q1: Is the supply of the "Rice porridge" (the Product) GST-free under 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 section GST Act. The supply of the Product is GST-free under section 38-2 of the GST Act because: | 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 had it been a supply, it would have been GST-free, as outlined in our answer to Question 1.

Relevant facts and circumstances: You are importing the Product. You are registered for GST. You provided samples of the Product: You provided the processing chart. The Product is made from rice plus various other prepared fruit/grain/seeds ingredients in liquid soup. People usually consume the Product after heating or just eaten straight from the can. The Product is most likely served for breakfast or dinner. The Product is packed in can of a specific weight. The Product is shelf-stable and stored at room temperature. The Product is sold in supermarkets in Australia and placed in the pantry products section

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, table.


the Product satisfies the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption (whether or not requiring processing or treatment), and | the supply of the Product does not fall within any of the exclusions in section 38-3 of the GST Act.