The GST food and beverage search tool allows you to search food and beverage products to find out if they're taxable or GST-free. It lists food and beverage products that have already been classified by us and published in the Detailed Food List. Refer to our Public Ruling to find out more about GST and food and beverage classifications and how they apply to you.
For the relevant legislative provisions, see Section 38-A of the A New Tax System (Goods and Services Tax) Act 1999.