Private ruling: GST and supply of food
Date of advice: 14 April 2026
Published: 29 June 2026

Ruling: Q1: Is the supply of the product comprising of pre-cooked meat with sauce (the Product) GST-free pursuant to 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: • the Product satisfies the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption and • the supply of the Product does not fall within any exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You are a food manufacturer and are registered for GST. The Product is sold in a specified size pack with separate containers for the meat and the sauce. The meat and sauce are packed in separate containers to preserve the texture of the pre-cooked meat. You provided pictures of the Product and its label which includes the following information: • a description of the Product • servings per package and serving size • ingredients, and • cooking instructions. The Product requires refrigeration for its storage. The packaging also includes an image depicting a serving suggestion of the Product with other food items, which must be purchased separately by the consumer. You propose to launch the Product shortly.

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 199 9 section 38-4 | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, item 4 | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, clause 2 and 3