Goods and Services Tax Industry Issues
Detailed Food List
Addendum 3 - Details of the GST status of major food and beverage product lines
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
The Detailed food list is amended as follows:
Insert after the first row of the table:
|17 January 2018||
The following item was added:
After the row; insert
|smoothie packs containing ingredients such as fruits, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged)||taxable||An ingredient for a beverage and the ingredient is not of a kind specified in Schedule 2 of the GST Act.|
This Addendum applies on and from 17 January 2018.
Commissioner of Taxation
17 January 2018