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Edited version of your written advice
Authorisation Number: 1013106676949
Date of advice: 20 October 2016
Ruling
Subject: GST and supply of food
Question
Is the supply of the Fruit Product GST-free supply pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
The supply of the Fruit Product is GST-free under section 38-2 of the GST Act because:
● the Fruit Product fall within the meaning of food under paragraph 38-4(1)(b) of the GST Act as 'ingredients for food for human consumption' and
● the supply of the Fruit Products do not fall within any exclusions in section 38-3 of the GST Act.
Relevant facts and circumstances
You are importing and selling Fruit Products into Australia.
The Fruit Products are for human consumption.
You provided pictures of the Fruit Product labels and also directed us to the website of the manufacturer.
The manufacturer's website also contains various recipes that use the Fruit Products as an ingredient.
You provided a copy of a brochure titled which contains the process of making the Fruit Product.
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