Private ruling: GST - food products
Date of advice: 20 November 2025
Published: 2 February 2026

Ruling: Q1: Is your supply of Product 1 and Product 2, together referred to as 'Products', a GST-free supply under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, your supply of the Products is a GST-free supply pursuant to section 38-2 of the GST Act. The supply of the Products is GST-free under section 38-2 of the GST Act because: • the Products are ingredients for food for human consumption and satisfy the definition of food in paragraph 38-4(1)(b) of the GST Act; and • the Products are not excluded from being GST-free by section 38-3 of the GST Act.

Relevant facts and circumstances: You are an Australian resident entity that is registered for GST. You supplied Product 1 and Product 2 (Products) in Australia. The Products are sold in supermarkets. They are part of the ingredient range, which focuses primarily on health food products. The Products are positioned as a versatile ingredient, designed to be added to cereals, yoghurt, or recipes to boost protein intake and enhance everyday snacks and meals. The suggested use of the Products is a good source of protein and have potential applications as an ingredient for yoghurt, cereals, nutrition bars, confectionery and snacks. The Products add protein and crunchy texture to the above food items. You provided samples of the Products. This is a photo of the front and the back of the packaging of the samples of the Products. The Products are not likely to be consumed as a standalone snack. Product 1: The manufacturer of Product 1 is company; you have provided the link to their website. You repack Product 1 into Xg bags and sell to supermarkets in Australia. You provide the Product Information Sheet and the manufacturing process of Product 1. Product 2: You purchase Product 2 from ABC Co. You provide the link to the website of the manufacturer. You bought Product 2 in bulk from the supplier and repack into bags of Xg, to be sold in supermarkets. You also provide the Product Information Sheet and the manufacturing process of Product 2.

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)(a) | A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-3(1)(b) | 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)(b) | 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, Schedule 1, clause 1