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).