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Edited version of private advice
Authorisation Number: 1051843168913
Date of advice: 3 June 2021
Ruling
Subject: GST and food products
Question
Is the supply of the processed meat and cheese packs (the Products) GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
A supply of food is GST-free under section 38-2 of the 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.
The supply of the Products is GST-free under section 38-2 of the GST Act because:
• the Products satisfy the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption (whether or not requiring processing or treatment), and
• the supply of the Products does not fall within any of the exclusions in section 38-3 of the GST Act.
Relevant facts and circumstances
You sell the Products and are registered for GST.
The Products are ready to eat. They consist of processed meat and cheese packed in a container as a single serving.
You provided product information sheets which gives the different variants, including the ingredients list, nutritional breakdown, and images of the packaging and food items.
The Products are sold in the dairy section of supermarkets. They require refrigeration and are sold chilled.
The Products are consumed chilled and do not require cooking or heating for consumption.
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 paragraph 38-3(1)(c)
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)
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