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Edited version of private ruling
Authorisation Number: 1011674214673
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Ruling
Subject: GST treatment of the food product
Question
Are you making a GST-free supply of your food product?
Answer
Yes
Facts
You carry on an enterprise of supplying food products.
You are registered for GST.
You produce a product that is not supplied for consumption on your premises.
Reason for decision
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.
Food is defined in section 38-4 of the GST Act to include food for human consumption (whether or not requiring processing or treatment).
You produce and supply a product for human consumption. Therefore, it is considered that the product satisfies the definition of food in paragraph 38-4(1)(a) of the GST Act. Your product is not of a kind specified in Schedule 1 of the GST Act.
As such we find that the supply of the product as described in your submission will be GST-free.