Platters and similar arrangements of food

Platters and other similar arrangements of food are taxable. Platters can include fruit, vegetable, cheese, cold meat or a mixture of foods.

A platter is a large shallow dish, commonly oval, for serving food items. Usually a platter or arrangement of food can be uncovered and placed on a table ready for serving (for example, a catering product at a barbeque).

Example 1: Prepared vegetables

Adam's supermarket sells pumpkin that is chopped into pieces ready for roasting. There are four to six pieces of pumpkin on a plastic tray covered in plastic wrap. This product is not a platter.

Example 2: Gourmet platters

Susie's Gourmet Foods sells trays of gourmet food to customers for parties and other functions. One of these trays contains an arrangement of antipasto products, including cold meats, sun-dried tomatoes, pickled vegetables, bread sticks, biscuits and other items chosen by the customer. This product is a platter and is taxable.

However, if Susie sold each of the items in a separate plastic container with a lid and the customer placed them on a serving tray, the sale would not be a platter. Susie would work out the GST status of each item individually (for example, the sun-dried tomatoes would be GST-free, the biscuits would be taxable, and so on).

End of example
Last modified: 05 Aug 2016QC 16413