GST food guide
This information explains how goods and services tax (GST) applies to food. It will help you to:
- work out whether food you sell is taxable or GST-free
- correctly classify food and non-food items.
There are three main sections:
You can use the simple rules to work out the GST status of food items you sell and learn when GST is applied in the food chain.
Food industry issues
If you can’t work out the GST status of a food item using the simple rules, this section provides more information about what is and is not classified as food. It also explains how the GST status of a food product may be affected by the way it is marketed and packaged and where it is sold.
GST food classification flow chart
The GST food classification flow chart will help you work out if your food or beverage item is GST-free or taxable.
We have lots more information on this subject and there are many ways we may be able to help you (see More information).
Last modified: 05 Aug 2016QC 16413
Work it out
For the GST status of more than 500 food items, refer to the Detailed food list. You can view the alphabetic list or search for a food using the search function.
End of work it out