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Edited version of your written advice
Authorisation Number: 1051275837465
Date of advice: 25 September 2017
Ruling
Subject: GST and products with added probiotics
Question
ls your supply of the products with added probiotics (products) a GST-free supply?
Answer
Yes, your supply of the products is GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
The products are not food of a kind specified in the table in clause 1 of Schedule 1 to the GST Act (Schedule 1) and hence not excluded from being GST-free by paragraph 38-3(1)(c) of the GST Act.
Relevant facts and circumstances
You are registered for GST. You sell a variety of products that all contain a small percentage of added probiotics.
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 paragraph 38-4(1)(a)
A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 1.
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