Private ruling: GST and food
Date of advice: 22 April 2026
Published: 13 July 2026

Ruling: Q1: Is the supply of soup bases and meal kits (the Products) a GST-free supply 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 GST Act. The Products meet the definition of food in section 38-4 of the GST Act as: • the soup bases are ingredients for food for human consumption and therefore meet the definition of food under paragraph 38-4(1)(b) of the GST Act, and • the meal kits satisfy the definition of food under paragraph 38-4(1)(a) of the GST Act, as food for human consumption (whether or not requiring processing or treatment). Relevantly, paragraph 38-3(1)(c) of the GST Act provides that a supply of food is not GST-free if it is food of a kind specified in the third column of the table in Schedule 1 (Schedule 1), or food that is a combination of one or more foods at least one of which is food of a kind specified in Schedule 1. The soup bases are not food of a kind specified in Schedule 1. The meal kits are also not food of a kind specified in Schedule 1, as they are shelf-stable products that do not require refrigeration or freezing for their storage and are not combinations of taxable and GST-free food, because they do not include food of a kind specified in Schedule 1. Therefore, the Products are not excluded from being GST-free under paragraph 38-3(1)(c) of the GST Act. Further, the supply of the Products does not fall within any of the other exclusions in section 38-3 of the GST Act. Accordingly, the supply of the Products is GST-free under section 38-2 of the GST Act.

Relevant facts and circumstances: You are registered for GST. You supply soup bases and meal kits mostly to restaurants and grocery stores: You are planning to import the Products into Australia. You have provided photographs of each Product's packaging and labelling showing the Product's ingredients, usage and preparation instructions, and storage requirements. The meal kits are shelf-stable and do not require refrigeration or freezing for their storage. The meal kits do not contain any food components that are taxable.

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 section 38-3 | A New Tax System (Goods and Services Tax) Act 1999 section 38-4