Private ruling: GST - food or product
Date of advice: 19 September 2024
Published: 28 October 2024
Ruling period: September 20YY - September 20YY

Ruling: Q1: Is the supply of the Product GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes. The Product satisfies the definition of food under section 38-4 of the GST Act. The Product is not food of a kind specified in the third column of the table in clause 1 of Schedule 1 to the GST Act (Schedule 1), or food that is a combination of one or more foods at least one of which is food of such a kind. None of the other paragraphs in section 38-3 of the GST Act applies. Therefore, the supply of the Product is GST-free under section 38-3 of the GST Act.

Relevant facts and circumstances: The entity is registered for GST. The entity is supplying the Product which consists of two ingredients that are contained in separate sealed bags and placed in a box. The Product is supplied frozen; and thus, needs to be defrosted and heated before it is consumed. The Product requires other ingredients that are not supplied with the Product. The Product does not have similar composition of those supplied in the restaurants and takeaway shops.

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