Private ruling: GST and food classification
Date of advice: 18 July 2024
Published: 26 August 2024

Ruling: Q1: Is your supply of products consisting of uncooked pastry and raw meat GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, your supply of products consisting of uncooked pastry and raw meat is GST-free under section 38-2 of the GST Act. The products satisfy the definition of food under paragraph 38-4(1)(a) of the GST Act and are not food of a kind specified in Schedule 1 to the GST Act. Furthermore, none of the other exclusions in subsection 38-3(1) of the GST Act apply.

Relevant facts and circumstances: You are registered for GST. You will supply products consisting of uncooked pastry and raw meat mixed with other ingredients. The products are required to be refrigerated and can be cooked by baking or air frying.

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 | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, clause 1, items 22 and 23 | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, clause 2