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Edited version of your written advice
Authorisation Number: 1013105641139
Date of advice: 19 October 2016
Ruling
Subject: GST-free food
Question
Is the supply of your range of spices and seasonings listed in the facts GST-free pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
The supply of your range of spices and seasonings listed in the facts is GST-free under section 38-2 of the GST Act because:
● the spices and seasonings are food for human consumption and satisfy the definition of food in paragraph 38-4(1)(e) of the GST Act as 'goods to be mixed with or added to food for human consumption' and
● the supply of your range of spices and seasonings does not fall within any exclusions in section 38-3 of the GST Act.
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 Schedule 1
Relevant facts and circumstances
You sell a range of spices and seasonings.
You sell your products from your website. There a various sizes and prices.
You also sell to cafes/restaurants and butchers in larger sizes.
You referred us to your where we obtained further information