GST-free food

Even though your 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.

The following are some examples of foods and beverages that are GST-free:

• bread and bread rolls without a sweet coating (such as icing) or filling – 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 drinking water
• fruit or vegetable juice (of at least 90% by volume of juice of fruit or vegetables
• tea and coffee (unless ready-to-drink)
• baby food and 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)
• breakfast cereals.

For more information see the GST food classification flow charts.

Use the Detailed food list to check if a food or beverage is taxable or GST-free.