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  • Marketing food

    The way food items are marketed affects their GST status. Marketing includes:

    • how goods are promoted or advertised
    • the name, price, labelling, instructions, packaging and placement of the goods in the store.

    The following products are GST-free:

    • fats and oils marketed for culinary purposes
    • malt extract marketed mainly for drinking
    • preparations that are marketed mainly as tea, coffee, or malted beverages
    • preparations marketed mainly as substitutes for tea, coffee or malted beverages
    • dry preparations marketed to flavour milk
    • beverages and ingredients for beverages marketed mainly as food for infants or invalids.

    The following products are taxable:

    • food marketed as a prepared meal, excluding soup
    • food marketed as confectionery
    • food marketed exclusively as ingredients for confectionery
    • flavoured ice-blocks, whether frozen or not.
      Last modified: 24 May 2017QC 16413