EDITED VERSION OF GST PRIVATE RULING

Authorisation Number: 34400

SUBJECT:

GST and chocolate products

QUESTION AT ISSUE:

Is the importation of a chocolate product GST-free?

FACTS:

• You are importing a chocolate product.

• The chocolate product is imported in a variety of forms which you have specified.

• You have provided further information on the chocolate product.

DECISION:

Yes, the importation of the chocolate product is GST-free.

REASONS FOR DECISION:

Goods and services tax (GST) is payable on taxable importations.

However, an importation will be a non-taxable importation if, it would have been a supply that was GST-free.

The Tax Office Food Index contains a list of food and classifies them as either GST-free or taxable. The Food Index lists this chocolate product as GST-free.

As the chocolate product is GST-free, the importation will be a non-taxable importation under the GST legislation.

Disclaimer

The Register of Private Binding Advice is published as a public record of the binding advice issued by the ATO. Each piece of advice is based on a specific set of circumstances advised to the ATO and the law in force at the time of the advice, and is considered binding only in respect of the person/s or entity/ies on whose behalf the advice was sought. The Register is a historical record of advice provided, and is not updated to reflect changes in the law, withdrawal of advice or any other change in circumstance. Each piece of advice has been edited to avoid disclosing the identity of the person or entity on whose behalf advice was sought and published advice may therefore not disclose all the relevant facts or circumstances on which the advice was based. For these reasons, advice published in this Register cannot be relied upon as precedent for any other person or entity.