GST food guide

About this guide

Obtain a printed copy of this publication

You can download a printable version of GST food guide (PDF, 362KB) in Portable Document Format (PDF).

You can order a printed copy by noting the full title of the publication and either:

• visiting our Online publications ordering service, or
• phoning the Publications Distribution Service (that operates from 8.00am to 6.00pm, Monday to Friday) on 1300 720 092.

Terms we use

When we say:

• GST credits, we are referring to the GST term, input tax credits
• GST law, we are referring to the GST Act 1999
• sale or sell, we are referring to the GST term supply.

We have developed this guide with the Australian Food and Grocery Council and other major food industry representatives.

This guide will:

• help you to work out whether food you sell is taxable or GST-free
• address the food retailing sector's main GST issues
• help you to work out food and non-food items.

This guide has three sections:

01 Simple rules - in this section you can:

• use the simple rules to work out the GST status of food items you sell
• learn when GST is applied to food items in the supply chain.

If you can't work out the GST status of a food item in section 1, go to section 2.

02 Food industry issues - in this section you can find out:

• the GST status of food items you sell
• the meaning of GST terms
• where to find more information.

03 GST food classification flow chart - in this section you can work out if your food or beverage item is GST-free or taxable.

For a list of the GST status of more than 500 food items, refer to the Detailed food list on our website. If you still can't classify your food item: phone us on 13 28 66 refer to the Food Industry Partnership section of our website at www.ato.gov.au/foodindustry