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Edited version of private advice
Authorisation Number: 1052026989722
Date of advice: 29 August 2022
Ruling
Subject: GST classification of the food product
Question
Is the supply of a food Product ('Product') by an Australian GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
Yes.
Under section 38-2 of the GST Act a supply of food is GST-free 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.
The supply of the Product is GST-free under section 38-2 of the GST Act because:
• the Product is food for human consumption within the meaning of food under paragraph 38-4(1)(a) of the GST Act and
• the supply of the Product does not fall within any of the exclusions in section 38-3 of the GST Act.
Relevant facts and circumstances
You are an Australian company which is registered for GST.
You manufacture and supply a food Product made from meat and fruit.
The Product is protein meat snacks sticks.
The Product comes in individual sticks.
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 paragraph 38-3(1)(c).
A New Tax System (Goods and Services Tax) Act 1999 section 38-4.
A New Tax System (Goods and Services Tax) Act 1999 paragraph 38 4(1)(a).
A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(f).
A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 clause 1.