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Stay on top of food, beverage and health GST classification

Use our resources to work out if your product is taxable or GST-free.

Published 27 August 2024

New GST product classification guidance and resources

Use our updated guidance and new resources to make informed GST classification decisions, including:

  • GST food and beverage and health classification guidance – helps you work out if your product is taxable or GST-free
  • emerging GST issues for food and beverage and health products – provides early information about where we’re considering the need for new or updated public guidance
  • Self-review guide for medium to large business – gives you step-by-step guidance to assess your business system processes and controls that impact your GST classification decisions.

It's important to carry out regular reviews of the GST status of your products as the GST classification can change over time, including where the product itself changes or the marketing of the product or use by the public changes.

Detailed food list updates

We’ve updated the GST detailed food list public ruling to clarify that breakfast cereal-related products are not GST-free if they're a ‘combination food’

The detailed food list and the food and beverage search tool are the easiest ways to work out the GST classification of your food and beverage products.

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