Private ruling: GST and food classification
Date of advice: 19 October 2017
Published: March 2018

Ruling: A1: No. A supply of food is GST-free under section 38-2 of the A New Tax System (Goods and Service) Tax Act 1999 (GST Act) if it satisfies the definition of food in section 38-4 of the GST Act and it is not excluded by section 38-3 of the GST Act. Food is defined in paragraph 38-4(1)(a) of the GST Act to include food for human consumption (whether or not requiring processing or treatment). The products are food for human consumption. However, under paragraph 38-3(1)(c) of the GST Act, a supply of food is not GST-free if it is food of a kind that is specified in clause 1 of Schedule 1 to the GST Act (Schedule 1). The products are not food of a kind specified in Schedule 1. Your supply of the products therefore is GST-free.

Relevant facts and circumstances: You are registered for GST. You import the products and sell as easy to make meals to retailers as well as direct to the public. The products require cooking, are shelf-stable and do not require refrigeration of freezing for their storage. You provided photos of the products, their packaging and referred us to your website for further information on the products.

Relevant legislative provisions: A New Tax System (Goods and Service) Tax Act 1999 section 38-2 | A New Tax System (Goods and Service) Tax Act 1999 paragraph 38-3(1)(c) | A New Tax System (Goods and Service) Tax Act 1999 paragraph 38-4(1)(a)


The advice in the Register has been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict ATO policy or decisions. | Subject: GST and food classification: Is your sale of the specified food products (the products) a taxable supply?