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Edited version of private advice
Authorisation number: 1052474929783
Date of advice: 8 December 2025
Ruling
Subject: GST and sale of coconut water
Question
Is entity's supply of the Products a GST-free supply pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
Relevant facts and circumstances
The entity is registered for goods and services tax (GST).
You import and sell the Products online into retail channels. You also advertise these products on Instagram.
There are minimal sales at present as the company is in start-up stage. You will be targeting retail market and online sales in Australia with a future plan of selling abroad. These Products were first sold in ...quarter.
The Products are not supplied for consumption on the premises from which they are supplied.
The Products and supplied as a beverage.
The Products are sold in a Xml tetra pack. They are non-alcoholic and non-carbonated beverages which comprise predominantly of fruit juice.
The website states these Products are all natural, dairy free, non-GMO and gluten free.
Conclusion
The supply of the Products is GST-free supply pursuant to section 38-2 of GST Act.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 38-2
A New Tax System (Goods and Services Tax) Act 1999 section 38-3
A New Tax System (Goods and Services Tax) Act 1999 section 38-4
A New Tax System (Goods and Services Tax) Act 1999 schedule 2 clause 1