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  • Issue 13

    What is a 'pudding'?

    For source of ATO view, refer to the Detailed food list.

    What is the definition of a 'pudding' for the purposes of item 20 in Schedule 1?

    Clause 1, item 20 of Schedule 1 of the GST Act operates to subject the following products to GST:

    'cakes, slices, cheesecakes, pancakes, waffles, crepes, muffins and puddings'

    These terms are not defined in the GST Act and are therefore afforded their ordinary meaning. Therefore, the word 'pudding' is defined to mean:

    a cooked food that is a sweet or savoury dish made in many forms and of various ingredients, as flour (or rice, tapioca, or the like), milk and for eggs, with or without fruit, meat or other ingredients and is a cooked dish consisting of various sweet or savoury ingredients, especially as enclosed within a flour-based crust or mixed with flour, for eggs, etc., and boiled or steamed; a baked batter mixture.

    Although 'puddings' are incorporated under the category 'Bakery products', the category headings are not operative, as per Note 2 in Schedule 1 and section 182-15 of the GST Act. However, the category 'Bakery products' can be considered in accordance with subsection 182-10(2) to assist

    '(a) in determining the purpose or object underlying the provision; or
    (b) to confirm that the provision's meaning is the ordinary meaning conveyed by its text, taking into account its context in the Act and the purpose or object underlying the provision; or
    (c) in determining the provision's meaning if the provision is ambiguous or obscure; ...'

    Therefore, the ATO is of the view that 'puddings' for the purposes of item 20 in Schedule 1 of the GST Act only include those products that satisfy the above meaning.

    Below are examples of products that would be considered a 'pudding' and subject to GST:

    • Rice pudding**
    • Tapioca pudding
    • Self-saucing puddings
    • Steamed puddings
    • Christmas pudding

    It should be noted that the following products are not considered to be a 'pudding' and will be GST-free:

    • Yoghurt
    • Dessert mousse (for example, chocolate)
    • Crème caramel
    • Dairy desserts
    • Custard
    • Jelly

    ** Products that are commonly known as creamed rice, creamed rice dairy dessert or rice puddings that consist of boiled rice in a milk or cream solution, which are not baked, will be GST-free.

      Last modified: 01 Apr 2019QC 16451