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Edited version of private advice
Authorisation number: 1052506374312
Date of advice: 17 February 2026
Ruling
Subject: GST and food classification
Question
Is the supply of the Product GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
The supply of the Product is GST-free under section 38-2 of the GST Act because:
• the Product satisfies the definition of food in paragraph 38-4(1)(b) of the GST Act as an ingredient for food for human consumption; and
• the supply of the Product does not fall within any exclusions in section 38-3 of the GST Act.
This ruling applies for the following period:
February 20XX to February 20XX
Relevant facts and circumstances
You are registered for GST.
You procure and supply the Product within Australia.
The Product is used to make a food product.
The Product requires further processing prior to consumption and is not ready-to-eat, nor is marketed as ready-to-eat.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999, section 9-5
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