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Edited version of private advice
Authorisation Number: 1052231030147
Date of advice: 18 March 2024
Ruling
Subject: GST and food classification
Question
Will the supply of the Productsbe 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 Products will be GST-free under section 38-2 of the GST Act.
Based on the information provided, the Products have the essential character of food for human consumption and thus, they satisfy the definition of 'food' under paragraph 38-4(1)(a) of the GST Act. In addition, the supply of the Products does not fall within any of the exclusions under section 38-3 of the GST Act. As such, the supply of the Products is GST-free under section 38-2 of the GST Act.
Relevant facts and circumstances
You are registered for GST.
You will supply products that come in different flavours.
You provided images of the products and their ingredients.
You provided the manufacturing process including how the products are packaged.
The products are targeted at pre-schoolers and older, and not for children under 12 months.
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
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