Private ruling: GST on the supply of spring rolls and dumplings
Date of advice: 22 April 2021
Published: June 2021

Ruling: Q1: Is the supply of the spring rolls and the dumplings (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 other exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You import the Products and sell to supermarkets. You are registered for GST. You provided the following information about the Products: Spring Rolls: • manufactured pre-fried and then frozen • not ready for immediate consumption • needs to be oven baked prior to consumption • sold in frozen condition in supermarkets • can be enjoyed anytime - serve as an appetiser at parties or as a snack • cook from frozen by either oven baking or deep-frying (must be cooked prior to consumption) Dumplings: • manufactured pre steamed and then frozen • not ready for immediate consumption • needs to be fried or steamed prior to consumption • sold in frozen condition in supermarkets • delicately wrapped dumplings, brimming with flavour of fresh vegetables • cook from frozen by either frying or steaming (must be cooked prior to consumption)

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 paragraph 38-3(1)(c). | 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, Clause 1, table.