2.c.2. Where a herbalist or naturopath explains the constituents of a herbal mixture, discuss possible side effects and demonstrate how to take herbs, have the goods been 'used' in the course of supplying a GST-free service?

For source of ATO view, refer to issue 2.c of this issues register.

No, the goods must be wholly ‘used or consumed’ at the premisesat which the supply of the service is made. Explanation, demonstration and discussion will not constitute ‘used or consumed’. Only the portion of the herbal mixture supplied ‘in the course of supplying’ the GST-free service that is completely consumed or ingested during that service, be GST-free.