Hampers and mixed supplies

Where a mix of GST-free and taxable individually packaged goods is packed and sold together (such as a hamper containing a packet of biscuits, a box of chocolates, a coffee cup and a jar of coffee), you tax these items individually as a mixed sale. The biscuits, chocolates and cup are taxable and the coffee is GST-free.

A hamper can be a basket, decorative box or other similar container holding any number of separately identifiable products. If the hamper has packaging that has a lasting value (for example, a picnic basket), the sale of the packaging is subject to GST (see also Food packaging).

    Last modified: 05 Aug 2016QC 16413