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Edited version of private advice
Authorisation Number: 1051886295277
Date of advice: 25 August 2021
Ruling
Subject: GST and food classification
Question
Is the supply of the specified food products (the Products) GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
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.
Based on the information provided the supply of the Products is GST-free under section 38-2 of the A New Tax System (Goods and Services (GST Act) as:
• the Products meet the definition of food in section 38-4 of the GST Act, and
• the supply of the Products is not excluded from being GST-free by section 38-3 of the GST Act.
Relevant facts and circumstances
You are registered for GST.
You are an importer and wholesaler of food products in Australia.
You supply the Products in Australia. You do not supply the Products for consumption on the premises from which they are supplied.
You provided information about the Products including samples of the Products in their packaging.
The Products are food for human consumption.
The Products are not consumed on their own. The Products are either used in cooking or added to cooked dishes.
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