GST food classification decision tool

The GST food classification decision tool helps you work out whether your food or beverage item is taxable or GST-free.

Before using the GST food classification decision tool, you should:

• read Sections 1 and 2 of the GST food guide
• determine whether your food or beverage item is food for GST purposes
• check if it is listed on the detailed food list.

Information you will need

You will need to know:

• what the food or beverage product is
• what it is known as
• what it consists of
• what it is similar to.

You may also need to know:

• how the food or beverage product has been processed or treated
• how the food or beverage product is marketed.

Next step  

• Use the GST food classification decision tool to work out if your food or beverage item is GST free or taxable.