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  • 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.

      Last modified: 01 Aug 2023QC 16413