Even if a food item appears in the GST-free list below, it may still be subject to GST under one of the taxable rules. For example, bread rolls are GST-free unless they are sold in a restaurant.
Always check the Taxable food list when working out the GST status of a food item.
Examples of GST-free foods
The following are some examples of foods and beverages that are GST-free:
- bread and bread rolls without a filling or a sweet coating (such as icing). A glaze is not considered a sweet coating.
- cooking ingredients, such as flour, sugar, pre-mixes and cake mixes
- fats and oils for cooking
- unflavoured milk, cream, cheese and eggs
- spices, sauces and condiments
- bottled natural water with no additives
- fruit or vegetable juice (of at least 90% by volume of juice of fruit or vegetables)
- tea and coffee (unless sold ready-to-drink)
- infant formula (for children under 12 months of age)
- all meats for human consumption (except prepared meals or savoury snacks)
- fruit, vegetables, fish and soup (fresh, frozen, dried, canned or packaged)
- spreads for bread (such as honey, jam and peanut butter)
For more information, use the Detailed food list to check if a food or beverage is taxable or GST-free.