• Food products with alternative (non-food) uses

    Some GST-free food products have alternative non-food uses. The GST status of a product depends on whether it is sold as:

    • food for human consumption, or
    • a non-food product.

    The supplier must work out the type of sale. You can work this out by considering the:

    • physical product
    • nature of the sale.

    For example, you might decide a food product is for non-food use because the product is:

    • called something other than food
    • stored in conditions or containers that are not suitable for food
    • packaged in a non-food type package or container
    • labelled, invoiced or marketed as a non-food product
    • delivered in a way not suitable for food.

    Example: Food products that have alternative (non-food) uses

    Vinegar sold as a condiment is GST-free as it is added to food for human consumption. Vinegar sold as a household cleaner is not GST-free because it is not a sale of food for human consumption.

    End of example
      Last modified: 05 Aug 2016QC 16413