GST on food or beverages – supporting information

Here's a list of the documents and information we usually need to process a private ruling request or objection about the GST payable on food or beverages. If you provide supporting information this will reduce the time it takes us to process your request.

If you want to apply for a private ruling about the GST payable on food or beverages, you need to:

• complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
• provide the supporting information listed below.

If you want to lodge an objection about the GST payable on food or beverages, you need to:

• complete and submit the relevant objection form (for taxpayers or tax professionals)
• provide the supporting information listed below.

Note: Check first whether your question is answered on our website.

See also

• GST food guide
• Detailed food list

Supporting information

Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

The information we need for a private ruling or objection about the GST payable on food or beverages includes:

• a description of the product you are selling, including whether
• it is a food or beverage for human consumption
• it is an ingredient for a food or beverage for human consumption
• how the food or beverage is packaged, labelled and sold, including the label itself (if practical)
• if the food or beverage is marketed and/or promoted, the marketing and promotional material (if practical)
• where the food or beverage is sold
• where and how the food or beverage is consumed
• how the food or beverage is prepared
• whether you think it is covered by any of the food items listed in Schedule 1 of the A New Tax System (Goods and Services Tax) Act 1999 and why
• whether you think it is covered by any of the beverage items listed in Schedule 2 of the A New Tax System (Goods and Services Tax) Act 1999 and why
• whether the food or beverage is listed in the GST detailed food list
• whether the food or beverage is listed in the (European Article Numbering (EAN) Register) GS1net RegistryExternal Link.

Next steps

• Private ruling application form
• Objection form – for taxpayers
• Objection form – for tax professionals

Here's a list of the documents and information we usually need to process a private ruling request or objection about the GST payable on food or beverages.