Disclaimer
This edited version will be removed from the Database after 30 September 2025. If you believe the issues detailed in this edited version warrant retention in an alternative form, email publicguidance@ato.gov.au

This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of private ruling

Authorisation Number: 1011573481818

This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.

Ruling

Subject: Goods and service tax (GST) and dukkah

Question

Are your supplies of savoury nut dukkah and nut dukkah for desserts GST-free?

Answer

Yes. Your supplies of savoury nut dukkah and nut dukkah for desserts are GST-free.

Relevant facts:

You are registered for GST.

Dukkah is an ancient Egyptian foodstuff which is made of a mixture of chopped nuts, seeds and spices which is traditionally used for dipping with pita bread and olive oil.

Reasons for decision

A supply of food is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), if the product satisfies the definition of food in section 38-4 of the GST Act and the supply is not excluded from being GST-free by section 38-3 of the GST Act. Paragraph 38-3(1)(c) of the GST Act provides that a supply of food is not GST-free if it is food of a kind that is specified in the table in clause 1 of Schedule 1 to the GST Act.

The term food is defined for GST purposes in subsection 38-4(1) of the GST Act as any of, or a combination of any of these:

It is understood that you are supplying your savoury nut dukkah and nut dukkah for desserts for human consumption.

The traditional way of using dukkah is as a dip. It is consumed on flat bread dipped into olive oil then dipping the bread in dukkah. The dukkah adheres to the bread, and it is then eaten.

You supply two dukkah products. Savoury nut dukkah is used to be added to sprinkle on salads, added to cooked dishes before serving, and as a crusting on meats before cooking. Nut dukkah for desserts is used as a topping for salads, ice cream, custards, fruit salads, yoghurt, or pancakes.

Therefore the essential character of your varieties of dukkah is that of a condiment, seasoning or flavouring. As the essential character of dukkah is that of a condiment, seasoning or flavouring, it is covered by paragraph 38-4(1)(e) of the GST Act, and falls within the definition of food for GST purposes.

Further, dukkah is not food of a kind covered by any of the items specified in the table in clause 1 of Schedule 1 to the GST Act. It should be classified as a class or genus of goods in its own right. As such, it is not excluded from being GST-free by section 38-3 of the GST Act.

Therefore your supplies of savoury nut dukkah and nut dukkah for desserts are GST-free.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).