Items that are not food

Some animals and plants are not food under GST law until they are processed or treated. These are:

  • live animals (other than crustaceans or molluscs)
  • unprocessed cow's milk
  • any grain, cereal or sugarcane that has not been processed or treated to change its form, nature or condition
  • plants under cultivation that can be consumed (without further processing or treatment) as food for human consumption.

Any food labelled or specified for animals is not food under GST law, as it is not for human consumption (see Pet food).

Some food products have alternative uses (see Foods with alternative (non-food) uses).

    Last modified: 05 Aug 2016QC 16413