Check if an item is GST-free
Even if a food item appears in the GST-free list of examples below, it may still be subject to GST under one of the taxable rules. For example, bread rolls are GST-free unless they are consumed in a restaurant.
Always check the Taxable food list when working out the GST status of a food item.
To check if a food or beverage item is GST-free or taxable, you can also use the food and beverage search tool or search the detailed food list.
The way food items are marketed affects their GST classification. Marketing includes:
- how goods are promoted and advertised
- the labelling (including the name), instructions, packaging, display and product placement.
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, but 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
- formula products marketed principally for infants (children up to 12 months), for example, stages 1 and 2 formula products
- ingredients used to make formula products (formula ingredients) that are marketed principally as an ingredient to make formula products for children up to 12 months
- beverages or ingredients for beverages marketed principally as food for invalids
- fresh, frozen, dried, canned or packaged fruit, vegetables, fish and soup
- spreads for bread (such as jam and peanut butter)
- malt extract that is marketed principally for drinking purposes
- tea, coffee, malt, and
- drinking preparations marketed principally as tea, coffee or malted beverage preparations (unless sold in ready-to-drink form)
- preparations marketed principally as substitutes for tea, coffee or malted beverages.