Private ruling: GST-free food
Date of advice: 19 October 2016
Published: February 2017

Ruling: Q1: Is the supply of your range of spices and seasonings listed in the facts GST-free pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes. The supply of your range of spices and seasonings listed in the facts is GST-free under section 38-2 of the GST Act because: ● the spices and seasonings are food for human consumption and satisfy the definition of food in paragraph 38-4(1)(e) of the GST Act as 'goods to be mixed with or added to food for human consumption' and ● the supply of your range of spices and seasonings does not fall within any exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You sell a range of spices and seasonings. You sell your products from your website. There a various sizes and prices. You also sell to cafes/restaurants and butchers in larger sizes. You referred us to your where we obtained further information

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