• GST food classification flow chart

    The GST food classification flow chart provides steps to help you work out whether food and beverage items are taxable or GST-free.

    Before using the flow chart, you should:

    • read Simple rules and Food industry issues
    • check whether your food or beverage item is food for GST purposes (see Definition of food)
    • consider how your product is packaged and presented (a product marketed and packaged as a 'snack pack' or 'hamper' is treated differently from a product individually packaged in normal and necessary packaging)
    • check if your food or beverage item is listed on the Detailed food list.

    The flow chart includes a range of questions for:

     

    Find out more

    Detailed food list

    End of find out more
      Last modified: 05 Aug 2016QC 16413