Private ruling: GST classification of the food product
Date of advice: 29 August 2022
Published: November 2022

Ruling: Q1: Is the supply of a food Product ('Product') by an Australian GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes. Under section 38-2 of the GST Act a supply of food is GST-free 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 Product is GST-free under section 38-2 of the GST Act because: • the Product is food for human consumption within the meaning of food under paragraph 38-4(1)(a) of the GST Act and • the supply of the Product does not fall within any of the exclusions in section 38-3 of the GST Act.

Relevant facts and circumstances: You are an Australian company which is registered for GST. You manufacture and supply a food Product made from meat and fruit. The Product is protein meat snacks sticks. The Product comes in individual sticks.

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