Private ruling: GST - food products
Date of advice: 25 July 2025
Published: 22 September 2025

Ruling: Q1: Is your supply of the Products GST-free 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 supply of the Products is GST-free under section 38-2 of the GST Act because: • the Products satisfy the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption and • the supply of the Products does not fall within any exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You are registered for GST. You supply the Products that come in different flavours. You provided images of the products and their ingredients. You provided the manufacturing process including how the products are packaged.

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 paragraph 38-4(1)(a). | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, Clause 1, table