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Edited version of private advice
Authorisation Number: 1052220148016
Date of advice: 8 February 2024
Ruling
Subject:GST classification of the food products
Question
Is the supply of the food product GST-free under the section 38-2 of A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
The supply of the product is GST-free under section 38-2 of the GST Act because:
• the product satisfies the definition of food in paragraph 38-4(1)(a) of the GST Act as food for human consumption 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 entity that is registered for GST.
You have developed the product to supply in Australia.
You will sell the product to customers including supermarkets.
The product is a private label and will not be available via a website.
There is no advertising or marketing material available.
The product is a dairy dessert.
You provided images of the outer packaging and labelling of the 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 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 Schedule 1, Clause 1, item 25