Hot food

Hot food means food for consumption that has been heated above the surrounding air temperature.

Food you sell while it is still warm because it happens to be freshly baked is GST-free (unless it falls under another category of taxable food). For example, freshly baked bread is GST-free.

Hot and cold food supplied as a single item for consumption away from the premises (such as sausage and onion on a slice of bread) is subject to GST.

    Last modified: 05 Aug 2016QC 16413