Private ruling: GST - classification of the food product
Date of advice: 8 August 2024
Published: 16 September 2024

Ruling: Q1: Is the importation of the Product into Australia a taxable importation pursuant to section 13-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: No. The importation of the Product is a non-taxable importation under paragraph 13-10(b) of the GST Act because had it been a supply, it would have been GST-free. 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 company registered for goods and services tax (GST). • You carry on a business of import/export agent, wholesaler. • You intend to the Product in Australia to sell in the retail market. • The Product is required to be kept refrigerated. • The Product is sold in a plastic container. • The Product will be marketed to be used as an ingredient in foods like pasta, salad, rice, omelette, savoury cakes and pies.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 13-5 | A New Tax System (Goods and Services Tax) Act 1999 section 13-10 | 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, item 4 | A New Tax System (Goods and Services Tax) Act 1999 Schedule 1, clause 2 and 3