Taxable foods and beverages
The following are some examples of foods and beverages that are taxable:
- all food and beverages for consumption on the premises from which they are supplied
- all takeaway hot food and beverages
- any products not for human consumption
- bakery products, such as cakes, pastries, pies, sausage rolls, bread and bread rolls with a sweet filling or coating
- biscuits, crispbreads, crackers, cookies, pretzels, cones and wafers
- caviar and similar fish roe
- confectionary
- crystallised, drained or glace fruit
- flavoured milk, carbonated or flavoured water and sports drinks
- food of a kind marketed as prepared meals
- ice cream, ice-cream cakes and similar products
- flavoured ice blocks (whether or not marketed in a frozen state)
- muesli bars, health food bars, sports bars and similar foods
- non-alcoholic carbonated beverages that consist of less than 100% volume of fruit or vegetable juice
- non-alcoholic non-carbonated beverages that consist of less than 90% by volume of fruit or vegetable juice
- nutritional supplements
- nuts or seeds (salted, spiced, smoked, roasted, seasoned or otherwise flavoured)
- pet food or any food labelled or specified for animals
- platters and similar arrangements of food
- potato chips, crisps, sticks and straws
- pork crackling, crisps and chips.
To check if a food or beverage item is GST-free or taxable, you can use the food and beverage search tool or search the detailed food list (available online or as a printable PDF).
Nutritional supplements
Nutritional supplements, including vitamins and minerals, supplied in a capsule, caplet or tablet form, are taxable.
This is because nutritional supplements are not considered to be food for human consumption. For more information about this see the Food Industry Partnership – issues register Issue 21.
Pet food
Pet food is taxable. Any food labelled or specified for animals is not 'food' under GST law, as it is not for human consumption.
Prepared meals
Food of a kind marketed as a prepared meal, but not including soup, is taxable.
For more information, see Goods and Services Tax Determination GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal and the detailed food list.
Platters and similar arrangements of food
Platters and other similar arrangements of food are taxable. This includes an arrangement of cheese, cold cuts, seafood, antipasto, fruits, vegetables or other foods where the food:
•is presented on a platter or other serving ware
•is likely to be served in the same form in which it is sold
•requires little or no additional preparation, such as cooking or heating (not thawing), and
• is suitable for sharing.
Confectionery
Confectionery, food marketed as confectionery, food marketed as ingredients for confectionery or food consisting principally of confectionery are subject to GST. Some examples are:
- chewing gum
- chocolate
- cocoa powder, cocoa mass, cocoa butter (marketed as an ingredient for confectionery)
- lollies.
However, candied peel is not classed as confectionery and is GST-free.
Hot food
'Hot food' is defined as food for consumption that has been heated above the surrounding air temperature. Hot and cold food supplied as a single item for consumption away from the premises (such as sausage and onion on a slice of bread) is subject to GST.
Food you sell while it is still warm because it happens to be freshly cooked (for example, freshly baked bread) is GST-free, unless it falls under another category of taxable food.