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GST-free food

Lists examples of foods and beverages that are GST-free.

Last updated 24 July 2025

Even if a food item appears in the GST-free list below, it may still be subject to GST under one of the taxable rules. For example, bread rolls are GST-free unless they are sold in a restaurant.

Always check the Taxable food list when working out the GST status of a food item.

Examples of GST-free foods

The following are some examples of foods and beverages that are GST-free:

  • raw, fresh or frozen meats for human consumption (except prepared meals)
  • bread and bread rolls without a sweet filling or a sweet coating (such as icing) - a glaze isn't considered a sweet coating
  • cooking ingredients, such as flour, sugar and baking mixes that don't contain any taxable ingredients
  • dry preparations marketed for the purpose of flavouring milk
  • fats and oils marketed for culinary purposes
  • unflavoured milk, cream, cheese and eggs
  • spices, seasonings and condiments
  • natural water that is non-carbonated and without any other additives
  • non-alcoholic and non-carbonated fruit or vegetable juice containing at least a 90% volume of juice of fruit or vegetables
  • infant formula (for children under 12 months of age)
  • fresh, frozen, dried, canned or packaged fruit, vegetables, fish and soup
  • malt extract that is marketed principally for drinking purposes
  • spreads for bread (such as jam and peanut butter)
  • tea, coffee, and malt as well as drinking preparations that are marketed principally as tea, coffee or malted beverage preparations (unless sold in ready-to-drink form).

To check if a food or beverage item is GST-free or taxable, you can use the food and beverage search tool or search the detailed food list (available online or as a printable PDF).

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