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GST food and beverage search tool

Use the GST food and beverage search tool to determine if food and beverage products are taxable or GST-free.

Last updated 3 March 2026

Info Alert
Recent updates to the Detailed Food List (DFL)

The GST food and beverage search tool doesn't currently reflect the changes published to the DFL on 25 February 2026. We're working on updating the tool.

 

These changes include updated listings for baby formula and infant formula. You can view them in the Appendix - History of Changes section of the DFLOpens in a new window.

The GST food and beverage search tool allows you to search food and beverage products to find out if they're taxable or GST-free. It lists food and beverage products that have already been classified by us and published in the Detailed food list (DFL). Refer to our Detailed food list Public Ruling to find out more about GST and food and beverage classifications and how they apply to you.

Don't use the search tool if:

  • The food or beverage item is supplied as a dine-in or hot takeaway as these items are taxable. Dine-in includes food or beverage items for consumption on the premises from which it is supplied.
  • The food or beverage item does not meet the definition of food under the GST Act and is not for human consumption when supplied.

If the search tool confirms that the item is taxable because item 4 of Schedule 1 of the GST Act applies (food of a kind marketed as a prepared meal) it is assumed that the product is either:

  • 150 grams or more, or
  • sold in a situation where the consumer could choose or measure the amount they purchase.

For more information on prepared meals, see Goods and Services Tax Determination GSTD 2025/1 Goods and services tax: supplies of food of a kind marketed as a prepared meal.

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