Private ruling: GST and supply of food
Date of advice: 25 October 2024
Published: 9 December 2024

Ruling: Q1: Is the supply of the Product GST free pursuant to 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 Product is GST-free under section 38-2 of the GST Act because:

Relevant facts and circumstances: You are the manufacturer of the Product. You are registered for GST. The Product is described as a pancake wrapped around a filling of meat, fish or vegetable, that is then crumbed and then par fried. The Product is put into a plastic bag then into a carton. There are various package sizes. The Product is sold in the frozen section of the supermarket. The Product is also sold frozen to retail outlets such as school canteen, cafés and food distributors. The packaging includes the instruction that the Product can be cooked from frozen or thawed. The Product can be place directly in the oven from the freezer at a certain temperature° for several minutes or a number of minutes if thawed out. There is no need to remove packaging.

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 section 38-4


the Product satisfies the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption and | the supply of the Product does not fall within any exclusions in section 38-3 of the GST Act.