GST and food

See what is defined as 'food' under GST law.

We've made an itemised list of major foods and beverages that you can search for quickly to find out their GST status.

Lists examples of foods and beverages that are GST-free.

Lists examples of food and beverages that are taxable.

Describes the simplified GST accounting methods (SAMs) for food retailers and explains when they can be used.

Understand when a mixed GST status applies to food.

How the way food items are marketed affects their GST status.

How 'premises' is defined in the GST Act.

How GST applies to food packaging.

Discover the guidance and resources to determine the GST classification of food and non-alcoholic beverage products.

Check the latest emerging issues on the GST classification of food and beverage products.