Private ruling: GST - food classification
Date of advice: 10 December 2025
Published: 27 January 2026
Ruling period: XX December 20XX - XX December 20XX

Ruling: Q1: Is the supply of pita bread with filling GST-free under section 38-2 of GST Act? | A1: No | Q2: Is the supply of the salad GST-free under section 38-2 of GST Act? | A2: No

Relevant facts and circumstances: You are registered for GST. You supply pita bread with fillings and salad. The salad consists of various ingredients and is served with toppings, dressings and sauces. The products are prepared and assembled cold. All food items are sold for takeaway consumption, and customers often eat while walking through the market or take their meals home. The pita bread is served in a paper wrap with a napkin - no cutlery is supplied unless requested. The salad is served in a container with a small wooden fork included for convenience as it is intended for takeaway. Each of the products weighs more than150g when supplied.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 , section 9-5 | 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

Reasons for decision: Summary: 1. A supply is a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) if all the following conditions are met: (a) the supply is made for consideration; and (b) the supply is made in the course or furtherance of an enterprise that the supplier carries on; and (c) the supply is connected with the indirect tax zone; and (d) the supplier is registered, or required to be registered, for GST. However, a supply is not a taxable supply to the extent that it is GST-free or input taxed. GST-free supply 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. Food is defined in section 38-4 of the GST Act to include food for human consumption (whether or not requiring processing or treatment) [paragraph 38-4(1)(a) of the GST Act]. The pita bread with filling is food for human consumption under paragraph 38-4(1)(a) of the GST Act. However, paragraph 38-3(1)(c) of the GST Act provides that a supply of food is not GST-free if it is food of a kind specified in the third column of the table in clause 1 of Schedule 1 to the GST Act (Schedule 1). The filled pita bread is not specifically listed in Schedule 1. As such, the issue is whether it is 'food of a kind' specified in Schedule 1. The phrase 'of a kind' is not defined in the GST Act. Accordingly, it is appropriate to examine the ordinary meaning of that term. The Macquarie Dictionary (1997) does not define the entire phrase 'of a kind' however, it defines the word 'kind' to mean: '1. A class or group of individuals of the same nature or character, especially a natural group of animals or plants. 2. Nature or character as determining likeness or difference between things: things differing in degree rather than in kind. 3. A person or thing as being of a particular character or class: he is a strange kind of hero. 4...' Accordingly, something will be 'of a kind' if it is of the same nature or character (possessing the same distinguishing qualities) as the thing or group in question. In addition, Lansell 2011 at [30] relevantly provides: The use of the words "of a kind" in s 38-3(1)(c) of the GST Act adds further generality to the description of the items described in Schedule 1: Air International Pty Ltd v Chief Executive Officer of Customs (2002) 121 FCR 149 per Hill J. Thus, a new product that does not possess all of the same characteristics of known crackers may nevertheless be within the relevant item... | Detailed Reasoning - Item 2: Item 2 in the category of 'prepared food' in Schedule 1 (item 2), provides that 'sandwiches (using any type of bread or roll)' is subject to GST. 'Sandwich' is not defined in the GST Act therefore it takes its ordinary meaning. The Macquarie Dictionary defines a sandwich as: Noun 1. a. two or more slices of bread or toast, plain or buttered, with a layer of meat, cheese, salad or the like between. ... 2 . 'something formed by a similar combination. It should be noted that Item 2 also states 'using any type of bread or roll'. We consider that this further expands the ordinary meaning of 'sandwich' for the purposes of the GST Act to cover any type of bread with filling. The pita bread is filled. As such, we consider it as a kind of sandwich that is covered by item 2. Additionally, the Detailed Food List (DFL), which is a public ruling for the purposes of the Taxation Administration Act 1953 includes the following entry: As the pita bread with fillings is food of a kind specified in Schedule 1, its supply is excluded by paragraph 38-3(1)(c) of the GST Act from being GST-free. The supply is a taxable supply provided the requirements in paragraphs 9-5(a) to 9-5(d) of the GST Act are all satisfied. 2. Item 4 in the category of 'prepared food' in Schedule 1 (item 4), provides that 'food marketed as a prepared meal (but not including soup)' is subject to GST. Clauses 2 and 3 of Schedule 1 state: | Detailed Reasoning - 2 Prepared food, bakery products and biscuit goods: For the purpose of determining whether particular *food is covered by any of the items in the table relating to the category of prepared food, bakery products or biscuit goods, it does not matterwhether it is supplied hot or cold, or requires cooking, heating, thawing or chilling prior to consumption. | Detailed Reasoning - 3 Prepared meals: Item 4 in the table only applies to *food that requires refrigeration or freezing for its storage. As regards the salad, it does not matter whether it is supplied cold. The salad requires refrigeration for storage as opposed to being shelf stable. Thus, clauses 2 and 3 above apply to the salad. | Detailed Reasoning - Is the salad marketed as a prepared meal: Goods and Services Tax Determination GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal explains the ATO view on the circumstances in which products are food of a kind 'marketed as a prepared meal.' Paragraphs 46 to 66 of GSTD 2025/1 provide that a product will be food of a kind marketed as a prepared meal if it is the kind of food that, as a matter of common sense and common experience, is marketed as a prepared meal. This is determined objectively by considering the following attributes of the product: • Quantity - As a matter of common sense and common experience, a product is not food of a kind marketed as a prepared meal unless it is of a sufficient quantity for a meal. We consider that products of less than 150 grams in total weight will not be a sufficient quantity for a meal. • Composition - A product is more likely to be food of a kind marketed as a prepared meal where it is made from multiple ingredients or elements. It is a matter of fact and degree whether a particular combination of ingredients or elements constitutes a meal. • Presentation - A product's presentation will indicate it is food of a kind marketed as a prepared meal if it is presented as being complete. 'Being complete, in this context involves both the degree of preparation and whether the product is supplied will necessary inclusions to be a complete meal. According to paragraphs 67 to 74 of GSTD 2025/1, a salad product will be food of a kind marketed as a prepared meal if it is the kind of salad product that, as a matter of common sense and common experience, is marketed as a prepared meal by entities in the food industry. Generally, the kinds of salad products that are marketed as a prepared meal contain a variety of ingredients, a balanced proportion of ingredients and a sufficient overall quantity to constitute a meal. The salad consists of various ingredients served with toppings, dressings and sauces. It weighs more than 150 grams. It is fully assembled and supplied in a container with cutlery ready for consumption. The attributes of the salad are that of a food of a kind marketed as a prepared meal; thus, it is covered by item 4. As the salad is food of a kind specified in Schedule 1, its supply is excluded by paragraph 38-3(1)(c) of the GST Act from being GST-free. The supply is a taxable supply provided the requirements in paragraphs 9-5(a) to 9-5(d) of the GST Act are all satisfied.