Goods and Services Tax Industry Issues
Detailed Food List

Details of the GST status of major food and beverage product lines

This version is no longer current. Please follow this link to view the current version.

This publication provides you with the following level of protection:

This publication is a public ruling for the purposes of the Taxation Administration Act 1953.

A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.

If you rely on this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you – provided the Commissioner is not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

[ Note: This is a consolidated version of this document. Refer to the Legal database (ato.gov.au/law) to check its currency and to view the details of all changes.]

Context

1. Except where the item in the detailed food list indicates to the contrary, the goods and services (GST) status of an item has been set out on the basis that the food is not supplied as a dine-in or hot takeaway food or beverage item. The GST status is also provided on the basis that the requirements for the supply to be a taxable supply under paragraphs 9-5(a) to (d) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) have been satisfied.

2. The supply of food that is for consumption on the premises from which it is supplied, or the supply of hot food for consumption away from those premises is a taxable supply where the requirements for a supply to be a taxable supply under paragraphs 9-5(a) to (d) of the GST Act are satisfied.

About the Detailed food list

3. The Detailed food list provides details of the GST status of major food and beverage product lines.

4. Section 38-2 of the GST Act states that a supply of food as defined is GST-free.

5. Food is defined in subsection 38-4(1) of the GST Act to mean:

•
food for human consumption (whether or not requiring processing or treatment)
•
ingredients for food for human consumption
•
beverages for human consumption
•
ingredients for beverages for human consumption
•
goods to be mixed with or added to food for human consumption (including condiments, spices, seasonings, sweetening agents or flavourings)
•
fats and oils marketed for culinary purposes
•
any combination of the above.

6. Food does not include:

•
live animals (other than crustaceans or molluscs)
•
unprocessed cow's milk
•
any grain, cereal or sugar cane that has not been subject to any process or treatment resulting in an alteration of its form, nature or condition, or
•
plants under cultivation that can be consumed (without being subject to further process or treatment) as food for human consumption.

7. Beverage includes water (subsection 38-4(2) of the GST Act).

8. However, not all food is GST-free. Subsection 38-3(1) of the GST Act states that a supply is not GST-free under section 38-2 of the GST Act if it is a supply of:

•
food for consumption on the premises from which it is supplied
•
hot food for consumption away from those premises
•
food of a kind specified in the third column of the table in clause 1 of Schedule 1, or food that is a combination of one or more foods at least one of which is food of such a kind
•
a beverage (or an ingredient for a beverage), other than a beverage (or ingredient) of a kind specified in the third column of the table in clause 1 of Schedule 2, or
•
food of a kind specified in regulations made for the purposes of this subsection.

9. Accordingly, if the food products are listed in Schedule 1 of the GST Act, the food products will not be GST-free. Conversely, beverages not listed in clause 1 of Schedule 2 of the GST Act will not be GST- free.

10. The items contained in the list are for human consumption unless indicated differently.

11. The following table provides a history of changes made to this list.

Table 1: History of changes to the Detailed Food List
Date Change
28 February 2024 Items amended

The following amendments were made:

•
item description for 'baby food (tins or jars)' (Detailed food list ID 10) was amended to 'baby food (not dry food) stored in tins, jars, pouches or satchels and does not require refrigeration or freezing' to reflect more modern containers for wet food that do not require refrigeration and the Notes were updated to confirm item 4 of Schedule 1 of the GST Act does not apply
•
entry for 'breakfast cereal' (Detailed food list ID 126) was amended to add an exclusion for products 'consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking)' and the Notes were updated to include reference to item 19 of Schedule 1 of the GST Act
•
entry for 'breakfast food' (Detailed food list ID 128) was amended to add an exclusion for products 'consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking)' and the Notes were updated to include reference to item 19 of Schedule 1 of the GST Act
•
entry for 'casserole mixes, dry' (Detailed food list ID 155) was updated to include 'dry or liquid'
•
entry for 'chips (deep-fried potato fingers, frozen)' (Detailed food list ID 195) was updated to cover frozen chips regardless of shape or size or type of vegetable and the Notes were updated to consider application of section 38-3 of the GST Act
•
entry for 'dip (with biscuits, wrapped individually and packaged together)' (Detailed food list ID 1107) was substituted to 'dip and biscuits sold as a single item for consumption', GST status was updated from mixed supply to taxable and the Notes were updated to refer to GSTD 2024/1
•
entry for 'infant food (tins or jars)' (Detailed food list ID 1336) was amended to 'infant food stored in tins, jars, pouches or satchels and does not require refrigeration or freezing' to reflect more modern containers for wet food that do not require refrigeration and the Notes were updated to confirm item 4 of Schedule 1 does not apply
•
entry for 'jelly, ready to eat' (Detailed food list ID 431) was updated to add an exclusion for 'jelly that is for adding to beverages such as milk tea, fruit tea, bubble tea'
•
entry for 'ketjap manis' (Detailed food list ID 1359) was amended to also refer to 'kecap manis' in description
•
entry of 'pizza bases' (Detailed food list ID 597) was updated to include 'fresh or frozen'
•
entry for 'rusks for infants' (Detailed food list ID 1609) was updated to include a description of 'rusk' in the Notes
•
Notes for 'blended seed and finely ground nut' (Detailed food list ID 926) were updated to refer to GSTD 2024/1
•
Notes for 'combat rations' (Detailed food list ID 1820) were updated to refer to combination of foods and mixed supplies
•
Notes for 'fruit and nut mix that includes glacé fruit or roasted nuts' (Detailed food list ID 369) were updated to refer to GSTD 2024/1
•
Notes for 'hampers' (Detailed food list ID 1299) were updated to refer to combination of foods and mixed supplies
•
entry for 'lunch kit (containing taxable and GST-free foods, e.g. tuna and biscuits)' (Detailed food list ID 1402) was substituted to 'tuna and biscuits sold as a single item for consumption' and the Notes were updated to refer to GSTD 2024/1
•
Notes for 'mixed dried fruit with glace cherries' (Detailed food list ID 1441) were updated to refer to GSTD 2024/1
•
Notes for 'snack pack' (Detailed food list ID 1659) were updated to refer to GSTD 2024/1
•
Notes for 'trail mix containing processed or treated nuts, crystallised/glace fruit or confectionery pieces' (Detailed food list ID 1754) were updated to refer to GSTD 2024/1
•
Notes to 305 entries were updated to consider the application of section 38-3 of the GST Act where the Notes only referred to the item being GST-free due to paragraph 38-4(1)(b), (e) or (f) of the GST Act applying
•
Detailed food list IDs were added to all entries to aid in referencing and internal ATO processes.
28 February 2024 Items added

The following additions were made:

•
breakfast products that consist principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking)
•
dry foods for baby or infants not including rusks but including wafers, rice crackers, soft biscuits
•
dry processed snack foods for infants that are similar to potato crisps, sticks or straws, corn crisps or chips (whether or not they contain vegetable or fruit)
•
popping balls, popping pearls, tapioca pearls, aloe vera, jellies and other toppings and ingredients that are for adding to beverages (such as milk tea, fruit tea, bubble tea)
•
seeds or nuts that have been processed by activating in salt water and dehydrating
•
sport or energy gels containing a significant proportion of carbohydrates as ingredients (such as maltodextrin) and viscous in nature
•
water, where alkaline or other additives are added
•
yoghurt with breakfast cereal (where the yoghurt and dry breakfast cereal are in separate compartments of the one product)
•
new entries to consolidate various entries

-
arrangement of cheese, cold cuts, seafood, antipasto, fruits, vegetables or other foods where the food

o
is presented on a platter or other serving ware
o
is likely to be served in the same form in which it is sold
o
requires little or no additional preparation, such as cooking or heating (not thawing), and
o
is suitable for sharing

-
baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that are sold with taxable non-foodstuffs, such as aprons or biscuit cutters, within or attached to the box or packet
-
baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain chocolate chips within the mix (and contains no taxable food)
-
baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet
-
baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that do not contain any taxable ingredients.
28 February 2024 Items deleted

The following entries were deleted as a consequence of the amendments to the 'breakfast cereal' and 'breakfast food' entries:

•
bran/bran based breakfast cereal
•
cereals, processed and supplied for human consumption
•
compressed oat biscuit breakfast cereal
•
compressed wheat biscuit breakfast cereal
•
dry cereal
•
muesli breakfast cereal
•
oat based breakfast cereal
•
puffed rice breakfast cereal
•
puffed wheat breakfast cereal.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes containing taxable foods separately packaged:

•
biscuit mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet
•
cake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet
•
cookie mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet
•
cupcake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet
•
fairy cake mixes that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes containing chocolate chips:

•
biscuit mixes that contain taxable ingredients, such as chocolate chips, within the mix
•
cake mixes that contain taxable ingredients, such as chocolate chips, within the mix
•
cookie mixes that contain taxable ingredients, such as chocolate chips, within the mix
•
cupcake mixes that contain taxable ingredients, such as chocolate chips, within the mix
•
fairy cake mixes that contain taxable ingredients, such as chocolate chips, within the mix.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes containing taxable foods separately packaged:

•
biscuit mixes that are sold with taxable non-foodstuffs, such as aprons or biscuit cutters, within or attached to the box or packet
•
cake mixes that are sold with taxable non-foodstuffs, such as aprons or patty pans, within or attached to the box or packet
•
cookie mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet
•
cupcake mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet
•
fairy cake mixes that are sold with taxable non-foodstuffs, such as aprons or cookie cutters, within or attached to the box or packet.

The following entries were deleted as a new entry was added to combine the various categories of baking mixes that do not contain any taxable ingredients:

•
biscuit mixes that do not contain any taxable ingredients
•
cake mixes that do not contain any taxable ingredients
•
cookie mixes that do not contain any taxable ingredients
•
cupcake mixes that do not contain any taxable ingredients
•
fairy cake mixes that do not contain any taxable ingredients

The following entries were deleted as new entry was added for arrangements of food:

•
antipasto platter
•
arrangements of food (platters)
•
cheese platters
•
cold cut platter
•
fruit platter
•
platters of cheese, cold cuts, fruit, vegetables and other arrangements of food
•
seafood platter
•
small goods platter
•
vegetable platter.

The following entries were deleted as they were duplicates of other entries:

•
frozen pizza bases
•
pavlova mix (dry ingredients).
28 June 2023 Items amended

The following amendments were made:

•
entry for breadcrumbs that are GST-free as an ingredient for food was amended to include reference to Schedule 1 of the GST Act
•
entry for brioche was amended to include brioche-style products
•
entry for cheese and bacon topped bread or roll was amended to change the reference in the Notes to Schedule 1 instead of Schedule 2
•
entry for cocoa powder was amended to clarify that it is GST-free when it is not marketed as an ingredient for confectionery
•
entry for coffee, instant (granules, powdered, freeze-dried) was amended to remove the word 'instant' and include coffee capsules for machines – there are other entries that cover instant coffee
•
entry for cold meats was amended to specify that they are not GST-free when sold as a platter or similar arrangement for food
•
entries for corn syrup, dextrose, glucose, lactose, malt extract and sugar (supplied as ingredients for home brewing) were amended to refer to both home and industrial brewing
•
entry for pita wraps (filled) was amended to add a classification of taxable as previously no classification was given
•
entry for seaweed – seasoned or roasted was amended to clarify that it is GST-free when not sold as a crispy or crunchy snack
•
entry for sugar cane juice containing less than 90% by volume of juice was amended to change the GST status to taxable, as it was incorrectly showing as GST-free – the detail in the note shows that this was an error
•
entry for syrups for use to flavour beverages was amended to remove the word 'only' and clarify that paragraph 38-3(1)(d) of the GST Act applies even if the product has a subsidiary use as an ingredient for non-beverage food products.
28 June 2023 Items added

The following additions were made:

•
cocoa powder, cocoa mass, cocoa butter (marketed as an ingredient for confectionery)
•
coconut chips
•
fruit crumble (e.g. apple crumble dessert)
•
seaweed snacks (crunchy or crispy and packaged ready to eat)
•
smoothie powder
•
syrups marketed principally as an ice coffee preparation
•
yeast and malt for brewing alcoholic beverages.
28 June 2023 Items deleted

The following entry was deleted as breadcrumbs are more likely to be an ingredient for food and are covered by a separate entry that will be amended to refer to Schedule 1:

•
breadcrumbs – GST-free – food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

The following entries were deleted as they were duplicates of other entries:

•
cold meat
•
damper
•
glacé fruit
•
pretzel (plain bread roll formed in a pretzel shape).

The following entry was deleted as this levy was terminated effective from 23 February 2009:

•
dairy adjustment levy on flavoured milk.

The following entry was deleted as it implied that all ingredients for food are GST-free, and flour and sugar have their own entries:

•
ingredients for food for human consumption (e.g. flour, sugar).
17 January 2018 Items added

The following item was added:

•
smoothie packs containing ingredients such as fruit, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged) are taxable
27 August 2014 Items deleted

The following entry was deleted:

•
tiramisu (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption)
31 August 2011 Items amended

The following amendments were made:

•
hampers. Reference to GSTR 2001/8 added to Notes
•
entries for vitamin and mineral amended to vitamins and minerals to address a search problem identified by industry
•
entries for Italian rolls and pizza roll amended to ensure consistency with ATO ID 2008/132)
•
entries for baby or infant beverage and formula and specialised baby/infant juice clarified
•
correction made to error in entry for invalid beverage
•
snack pack. Information added to Item and Notes to provide greater clarity on what the ATO considers a snack pack to be
•
correction made to error in item number of Schedule 1 for pastry triangles/parcels
•
description of various food items relating to the category of prepared food, bakery products or biscuit goods amended to reflect the content from clause 2 of Schedule 1 of the GST Act. Reference to clause 2 was added to Notes section of the relevant items
•
mineral, nutritional supplements and vitamin. Reference to 'Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product' deleted from Notes.
31 August 2011 Items added

The following additions were made:

•
baked pudding, to confirm that baked puddings are taxable
•
pizza roll, to ensure consistency with ATO ID 2008/132
•
curry (without rice or other accompaniment, not marketed as a prepared meal), to provide greater clarity on when the ATO does not consider a prepared product to be a prepared meal
•
rice syrup
•
zabaglione (Italian cream mousse)
•
herbs for preparing tonic soups
•
essence of chicken – tonic/energy drink
•
nutritional supplements:

-
red date with rock sugar
-
bird's nest with and without rock sugar

•
dukkah (dry dip or marinade)
•
combat rations
•
Indian foods:

-
kumbilappam
-
elayappam
-
laddu
-
uzhunnu vada
-
banana roast
-
vegetable cutlet
-
sukhiyan
31 August 2011 Items deleted

The following entries were deleted:

•
flatbread (pita, mountain, naan etc) – with pizza topping or filling more than 30%of the product's depth
•
pita bread topped with pizza toppings

These entries were not consistent with ATO ID 2008/132.

•
fruit snack (processed fruit strip/bar with a sugar content less than 40%)
•
fruit snack (processed fruit strip/bar with a sugar content equal to or greater than 40%)

These entries are currently under review as the ATO view needs to be clarified.
18/06/2010 Items amended

The following amendments were made:

•
removal of duplicated items for example, garlic bread, bread and rolls – garlic
•
alphabetical listing of items rather than categories for example, focaccias rather than bread and rolls – focaccias
•
food items listed to align with products on GS1net database.
18/06/2010 Items added

The detailed food list was expanded to include new items and notes specific to each food item to provide a synopsis of our view.
18/06/2010 Items amended

The GST status has been changed from taxable to GST-free for entries for oat milk, rice milk powder and soy milk powder following a review of this product by us.
14/04/2009 Items amended

The GST status has been changed from taxable to GST-free for entries for Bread (and rolls) – Challah (chollah) and Chollah (challah) following a review of this product by us.
18/02/2009 Items amended

The word 'refrigerated' has been substituted for 'fresh' in entries for cannelloni, carbonara, lasagne, meals (complete), noodles in sauce and pasta meals in the alphabetical listing on 18 February 2009.

These items were updated because these items are only taxable as prepared meals where refrigeration or freezing is required for their storage. While the description 'fresh' may imply that refrigeration is required to store the product it was decided to use the word 'refrigeration' to more closely reflect the legislation.
03/10/2008 Pizza rolls

For more information about the GST treatment of pizza rolls, refer to GST and pizza rolls fact sheet.
30/09/2008 Item removed

'Wine – non-alcoholic, non-carbonated containing 90% by volume of fruit or vegetable juice' was removed from 'W' in the alphabetical listing on 30 September 2008.

The item was removed because it was included in this location in the GST Detailed food list in error. The item, which follows item 12 in Schedule 2 to the GST Act is still listed under 'N' in the alphabetical listing.
27/08/2008 Breakfast bars

Consist predominantly of cereals and sugars, may contain other ingredients such as fruits and/or nuts and are of a similar size and shape to muesli bars.

GST status: taxable

For more information about breakfast bars, refer to goods and services tax determination GSTD 2008/2 – Goods and services tax: are supplies of food known as breakfast bars GST-free?

Detailed food list

12. The following tables are an alphabetical listing of the GST status of major food and beverage product lines.

 

A
Detailed food list ID Item GST status Notes
1 abalone, of a size and quality to be sold as food for human consumption (live, fresh, frozen, tinned, dried, but not hot) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
862 acidity regulator – food additive which, at time of importation would, if it had been a supply: have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations. Examples include dietary mineral compounds such as: calcium acetate (E263), phosphoric acid (E338) and sodium sulphate (E514).
861 acidity regulator – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium acetate (E263), phosphoric acid (E338) and sodium sulphate (E514).
866 acidity regulator marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
865 acidity regulator not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: acidity regulators intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
864 acidity regulator not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: acidity regulators intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
863 acidity regulator with no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
867 alcohol making supplies taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act.
2 alcoholic beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
868 alcoholic pre-mixed drink (e.g. rum & cola, brandy & dry) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
869 alcoholic spirits taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
870 alfalfa sprouts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
871 almond essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
872 aloe vera juice (supplied for medicinal or therapeutic purposes) taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
873 amaretti (Italian almond cookie) taxable Schedule 1, item 32 of the GST Act applies.
874 anchovies GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
875 animal food taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
876 aniseed essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
878 anti-caking agent – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium silicate (E552), ferric ammonium citrate (E381) and magnesium carbonate (E504).
877 anti-caking agent – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium silicate (E552), ferric ammonium citrate (E381) and magnesium carbonate (E504).
882 anti-caking agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
881 anti-caking agent not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: anti-caking agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
880 anti-caking agent not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: anti-caking agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
879 anti-caking agent with no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
884 anti-foaming agent not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: anti-foaming agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
883 anti-foaming agents polyethylene glycol 8000 (E1521) and triethyl citrate (E1505) taxable Paragraph 38-3.02 of the GST Regulations does not apply. Polyethylene glycol 8000 (E1521) and triethyl citrate (E1505) have no measurable nutritional value.
886 antioxidant – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: Lecithin (fat, E322), glucose oxidase enzyme (protein, E1102), ascorbic acid (Vitamin C, E300) and dietary mineral ascorbates (dietary mineral salts of ascorbic acid, such as E301, E302 and E303).
885 antioxidant – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: Lecithin (fat, E322), glucose oxidase enzyme (protein, E1102), ascorbic acid (Vitamin C, E300) and dietary mineral ascorbates (dietary mineral salts of ascorbic acid, such as E301, E302 and E303).
890 antioxidant marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
887 antioxidant which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: Butylated hydroxyanisole (E320) and 4-Hexylresorcinol (E586) have no measurable nutritional value.
889 antioxidant which, at time of supply or importation is not a food additive considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: antioxidants intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
888 antioxidant which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: antioxidants intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
3 antipasto (individual items or bottled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
891 apple cider (alcoholic) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, items 10, 11 & 12 do not apply to alcoholic beverages (refer ATO ID 2001/780).
892 apple cider (non-alcoholic) containing food additives taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
893 apple cider (non-alcoholic) that consists wholly of apple juice with no food additives GST-free Schedule 2, item 11 of the GST Act applies.
5 apple sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
894 aromatic bitters taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1836 arrangement of cheese, cold cuts, seafood, antipasto, fruits, vegetables or other foods where the food:

•
is presented on a platter or other serving ware,
•
is likely to be served in the same form in which it is sold,
•
requires little or no additional preparation, such as cooking or heating (not thawing), and
•
is suitable for sharing

 taxable Schedule 1, item 5 of the GST Act applies.
7 arrowroot powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
8 artichokes (fresh, frozen, marinated) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
9 artificial sweetener GST-free Sweetening agent. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

 

B
Detailed food list ID Item GST status Notes
895 baby beverage (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies.
10 baby food (not dry food) stored in tins, jars, pouches or satchels and does not require refrigeration or freezing GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

Item 4 of Schedule 1 does not apply to food that does not require refrigeration or freezing for its storage (clause 4 of Schedule 1).
11 baby formula (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies.
15 bacon (raw, rashers, diced, chopped) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
16 bacon and egg pie (quiche) taxable Schedule 1, item 1 of the GST Act applies (Similar to quiche).
12 bacon chips (food garnish) GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
13 bacon crackling (savoury snack) taxable Schedule 1, item 15 of the GST Act applies.
14 bacon crisps (savoury snack) taxable Schedule 1, item 15 of the GST Act applies.
896 bacon flavoured chips (savoury snack) taxable Schedule 1, item 15 of the GST Act applies.
897 bagel (filled) taxable Schedule 1, item 2 of the GST Act applies (Similar to a sandwich).
17 bagel (plain or fruit, unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
899 bagel chips/crisps (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
898 bagel chips/crisps (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
901 baguettes (filled) taxable Schedule 1, item 2 of the GST Act applies (Similar to a sandwich).
900 baguettes (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
20 bait (e.g. fishing) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
902 bake-at-home bread and rolls GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
21 baked beans GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1810 baked pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply. Added with effect from 31 August 2011.
1837 baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that are sold with taxable non-foodstuffs, such as aprons or biscuit cutters, within or attached to the box or packet mixed supply Where a mix of GST-free foods and taxable non-foodstuffs is packed and sold together the items are taxed individually as a mixed supply.
1838 baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain chocolate chips within the mix (and contains no taxable food) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

Cooking/baking chocolate in a baking mix is not food of a kind marketed as an ingredient for confectionery. Schedule 1, item 8 of the GST Act does not apply.
1839 baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain separately packaged taxable foods, such as edible cake decorations, within the box or packet mixed supply Where a mix of GST-free and taxable separately packaged goods is packed and sold together the items are taxed individually as a mixed supply. This is not a combination of foods, one of which is taxable. This is because additional ingredients, such as eggs and milk, and further steps are required (refer to Example 2 in GSTD 2024/1).
1840 baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that do not contain any taxable ingredients GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
22 baking powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
903 baking soda (sodium bicarbonate) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
904 baklava (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
905 bamboo leaves (dried, used to wrap and flavour food) GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer ATO ID 2004/372).
906 bamboo shoots GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
23 banana chips taxable Schedule 1, item 18 of the GST Act applies (refer ATO ID 2003/1142).
1825 banana roast (Indian deep fried banana filled with unrefined sugar and rice) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.
26 barbeque sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
907 barley water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
24 batter mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
25 bay leaves GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
27 bean curd GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
908 bean sprouts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
909 bee pollen taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. It is considered that the essential character of bee pollen is not that of food, but that of a nutritional supplement.
30 beef – joints, steaks, ribs, diced, sliced, minced/ground, supplied for human consumption (raw, fresh, frozen, tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
910 beef extract GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
28 beef goulash (canned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
911 beef goulash meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
29 beef jerky/biltong GST-free Food for human consumption that is not of kind specified in Schedule 1 of the GST Act (refer ATO ID 2002/298 and ATO ID 2002/299).
31 beef wellington (not hot) GST-free Not food of a kind specified in Schedule 1 of the GST Act. Items 22 and 23 do not apply because beef wellingtons, although baked before consumption, contain raw meat when supplied and are therefore not considered similar to pies, pasties, sausage rolls or pastries.
912 beef, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
33 beer (light, non-alcoholic) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
32 beer (normal) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
34 beer nuts taxable Schedule 1, item 16 of the GST Act applies.
914 belingo crackers/chips (ready to eat) taxable Item 18, Schedule 1 of the GST Act applies.
913 belingo crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
69 bicarbonate of soda (bicarb soda) packaged for retail sale GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply.
70 biltong – dried, hardened GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Item 18 does not apply (refer ATO ID 2002/298).
71 biltong – semi-dried, soft GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Item 18 does not apply (refer ATO ID 2002/299).
1818 bird's nest nutritional supplement (with or without rock sugar) taxable Not food for human consumption. It is considered that the essential character of bird's nest nutritional supplement is not that of food, but that of a supplement.
915 bird's nest with sugar GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer ATO ID 2002/13.
916 biscuit base mix (consisting principally of biscuits) taxable Schedule 1, item 32 of the GST Act applies
72 biscuit crumbs taxable Schedule 1, item 32 of the GST Act applies.
917 biscuit dough (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
918 biscuit flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
73 biscuits (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
923 black pudding GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
924 blancmange GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
925 blended raw nut product GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 does not apply.
926 blended seed and finely ground nut product GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The product is not a combination of foods under paragraph 38-3(1)(c) of the GST Act, even if the nuts are roasted as the nuts are not separately identifiable (refer GSTD 2024/1).
927 blood pudding GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
928 bocconcini GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
929 boerewors GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
930 bolognese pasta sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
74 bones – fit for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
75 bones – sold as pet food or not for human consumption taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
931 bonito flakes GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
932 bouillon GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
935 bovine colostrum powder – supplied as a pharmaceutical ingredient taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/622).
934 bovine colostrum powder – supplied as animal feed taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/622).
933 bovine colostrum powder – supplied as food GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer ATO ID 2004/622).
76 brains GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
77 braised meat and vegetables (canned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
78 bran GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Item 18 does not apply (refer ATO ID 2002/298).
937 brandy essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
79 brandy snaps, brandy baskets taxable Schedule 1, item 32 of the GST Act applies
938 bratwurst GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
107 bread and roll mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
114 bread and rolls, plain (whether white, wholemeal, multigrain or rye) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
940 bread flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
82 bread or roll with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
84 bread or roll, glazed but without a sweet filling or coating GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
939 bread pretzel (plain bread roll formed in pretzel shape) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 27 and 32 of the GST Act do not apply.
124 breadcrumbs GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and it is not of a kind specified in Schedule 1 of the GST Act.
125 breakfast bars taxable Schedule 1, item 11 of the GST Act applies. Food similar to muesli bars (refer GSTD 2008/2 effective from 27/08/2008).
126 breakfast cereal, excluding products consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

Schedule 1, item 19 of the GST Act applies to products consisting principally of seeds or nuts that have been processed or treated by roasting, toasting, baking.
127 breakfast cereal drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
128 breakfast food, consisting principally of compressed, rolled or flattened cereal, excluding products consisting principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Clause 5, Schedule 1 states that these foods will not be considered to be biscuit goods.

Schedule 1, item 19 of the GST Act applies to products consisting principally of seeds or nuts that have been processed or treated by roasting, toasting, baking.
129 breakfast muffins (English, bread type) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1841 breakfast products that consist principally of seeds or nuts that have been processed or treated by salting, spicing, smoking or roasting, or in any other similar way (including toasting or baking) taxable Schedule 1, item 19 of the GST Act applies.
941 brioche and brioche-style products (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply as the product is brioche or the same kind of food as brioche.
942 brood prawns taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2001/560).
943 brownie mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
945 brownie slice (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
944 brownies (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
130 bubble n squeak (frozen vegetables) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
131 buckwheat GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
947 bulking agent – food additive which, at time of importation would, if it had been a supply: have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: mannitol (E421) and maltitol (E965).
946 bulking agent – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: mannitol (E421) and maltitol (E965).
951 bulking agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
948 bulking agent which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
950 bulking agent which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: bulking agent intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
949 bulking agent which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: bulking agent intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
952 buns with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
132 burger meat (uncooked patty) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
133 burgers (complete with bun) and similar hot food taxable Schedule 1, item 6 of the GST Act applies.
134 burrito dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
135 butter GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
953 butter blend GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
137 buttermilk (liquid, powdered, concentrated, condensed) GST-free Schedule 2, item 1a of the GST Act applies.

 

C
Detailed food list ID Item GST status Notes
141 cabanossi GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
954 cachous taxable Schedule 1, item 14 of the GST Act applies.
955 cake decorating gel GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
956 cake filling mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
957 cake frosting GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
142 cakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
145 calamari – hot, crumbed or battered (calamari rings) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
144 calamari – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
961 calamari rings (crumbed or uncrumbed) – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
146 calzoni (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply.
962 camp pie (tinned meat) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
147 candied peel GST-free Schedule 1, clause 4 excludes candied peel from the category of confectionery.
963 canned boiled nuts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 of the GST Act does not apply (refer to ATO ID 2004/434).
964 canned chicken, fish, fruit, meat, pasta GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
965 cannelloni (unfilled pasta tubes) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
148 cannelloni meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
969 cannoli (filled) taxable Schedule 1, item 23 of the GST Act applies.
968 cannoli (unfilled pastry tube) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
966 canola oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
967 canola spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
149 canvelli beans GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
970 carbohydrate/high carbohydrate bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
151 carbonara meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
971 carbonated mineral water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
972 carbonated non-alcoholic fruit or vegetable juice, containing less than 100% pure fruit or vegetable juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
152 carob powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
973 carob powder (marketed as ingredients for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
153 casein GST-free Schedule 2, item 1(b) of the GST Act applies.
154 cassata taxable Schedule 1, item 29 of the GST Act applies.
155 casserole mixes (dry or liquid) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
156 caviar taxable Schedule 1, item 17 of the GST Act applies.
974 cereal bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
976 cereals, not supplied for human consumption (for example: stock feed or pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to food labelled or specified as food for animals.
975 cereals, unprocessed taxable Exclusion from the meaning of food at paragraph 38-4(1)(h) of the GST Act applies.
977 challah/chollah (ritual jewish bread) GST-free Not food of a kind specified in Schedule 1 of the GST Act. Amended with effect from 14/04/2009
978 champignons GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
979 chapati GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
981 chapati wraps (filled) taxable Schedule 1, item 2 of the GST Act applies (Similar to a sandwich).
980 chapati wraps (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
982 char siu sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
983 cheese and bacon topped bread or roll GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply.
163 cheese dips GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
172 cheese spread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
173 cheese sticks GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
985 cheese stringers GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
174 cheese substitutes (such as soy cheese) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
161 cheesecake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
984 cheese-topped bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
160 cheese-topped bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
986 chevapcici GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
175 chewing gum or equivalent taxable Schedule 1, item 8 of the GST Act applies.
187 chicken – wraps, cooked (takeaway) taxable Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
184 chicken (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
176 chicken burgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
177 chicken, cooked – cold GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
180 chicken, cooked – hot takeaway (whole, pieces/strips, nuggets, wraps) taxable Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
178 chicken cordon bleu, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
179 chicken filo parcels, uncooked GST-free Items 22 and 23 do not apply because chicken filo parcels, although baked before consumption, contain raw meat when supplied and are therefore not considered similar to pies, pasties, sausage rolls or pastries.
182 chicken kiev, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
987 chicken, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
185 chicken, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
183 chicken nuggets (and similar food), uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
988 chicken patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
989 chicken sausage roll (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
990 chicken spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
991 chicken stir fry, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
188 chicken wraps, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
190 chickpea snack food taxable Schedule 1, item 18 of the GST Act applies.
993 chickpeas – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
189 chickpeas – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
992 chickpeas – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
191 chicory and chicory essence GST-free Schedule 2, item 5 of the GST Act applies
995 chilli bean sauce (toban djan) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
996 chilli paste/sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
994 chillies GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
997 Chinese pancakes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 20 and 27 of the GST ACT do not apply because a Chinese pancake is a kind of tortilla or flat bread that does not contain a sweet filling or coating (refer to ATO ID 2002/908).
998 chinotto taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
999 chipolatas GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1000 chips (deep-fried potato finger, hot takeaway) taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
195 chips (deep-fried potato or other vegetables sold frozen) GST-free Food for human consumption. Paragraph 38-4(1)(a) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
194 chips (packet crisps) taxable Schedule 1, item 15 of the GST Act applies.
1001 chlorella powder GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2004/677).
1002 chlorella tablets or capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. It is considered that the essential character of chlorella tablets or capsules is not that of food, but that of a supplement (refer to ATO ID 2004/677).
1003 chocolate cake decorations taxable Schedule 1, item 14 of the GST Act applies.
1005 chocolate coated coffee beans taxable Schedule 1, item 8 of the GST Act applies.
1006 chocolate coated fruit taxable Schedule 1, item 8 of the GST Act applies.
1007 chocolate coated nuts taxable Schedule 1, item 8 of the GST Act applies.
196 chocolate confectionery (dark, milk, white) taxable Schedule 1, item 8 of the GST Act applies.
198 chocolate dessert cups GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1008 chocolate drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1011 chocolate drinking preparation – dry, marketed as diet product or meal replacement beverage taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 8 of the GST Act does not apply (refer ATO ID 2008/144).
1010 chocolate drinking preparation – dry, marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies.
1009 chocolate drinking preparation – dry, marketed to create a hot chocolate drink GST-free Schedule 2, item 8 of the GST Act applies. Hot chocolate is considered a substitute for tea, coffee and malted beverages (refer ATO ID 2008/144).
1012 chocolate éclair (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1013 chocolate essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1014 chocolate liquor flavouring GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1015 chocolate sponge roll (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1016 chocolate spread (not marketed as confectionery) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1017 chocolate truffles taxable Schedule 1, item 8 of the GST Act applies.
1004 chocolate/chocolate coated biscuits taxable Schedule 1, item 32 of the GST Act applies.
1018 chorizo GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
199 Christmas cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
200 Christmas pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1019 christollen (German christmas cake, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
201 chutney GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1020 cider taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1021 cider vinegar GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
202 cinnamon GST-free Spice. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
203 cinnamon buns (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
1022 clams, of a size and quality to be sold as food for human consumption (live, fresh, frozen, tinned, dried, but not hot) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
1023 coated fish product (battered, crumbed, etc) supplied fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1024 coated fish product (battered, crumbed, etc) supplied hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
204 coating mixes (for meat) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1025 cochineal (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply
205 cocktail frankfurts (cold, uncooked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1026 cocktail onions GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1027 cocoa drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1029 cocoa drinking preparation – dry, marketed as diet product or meal replacement beverage taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 8 of the GST Act does not apply (refer ATO ID 2008/144).
1028 cocoa drinking preparation – dry, marketed to create a hot chocolate drink GST-free Schedule 2, item 8 of the GST Act applies. Hot chocolate is considered a substitute for tea, coffee and malted beverages (refer ATO ID 2008/144).
1829 cocoa powder, cocoa mass, cocoa butter (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
206 cocoa powder (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and it is not of a kind specified in Schedule 1 of the GST Act.
1030 coconut (whole, shredded, desiccated) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1830 coconut chips taxable Food for human consumption that is of a kind specified in item 18 of Schedule 1 of the GST Act. The food is similar to chips covered by item 15 of Schedule 1.
1031 coconut essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1032 coconut juice – at least 90% by volume of juice (non-alcoholic and non-carbonated) GST-free Schedule 2, item 12 of the GST Act applies (refer to ATO ID 2004/497).
208 coconut milk carbonated beverage taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
207 coconut milk or cream GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
209 coconut oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1033 coconut spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1036 coffee bags GST-free Schedule 2, item 5 of the GST Act applies.
215 coffee beans (green, roasted, ground) GST-free Schedule 2, item 5 of the GST Act applies.
211 coffee essence GST-free Schedule 2, item 5 of the GST Act applies.
1034 coffee flavouring syrup taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
210 coffee (granules, powdered, freeze-dried, capsules for machine) GST-free Schedule 2, item 5 of the GST Act applies.
1037 coffee mixes GST-free Schedule 2, item 7 of the GST Act applies.
216 coffee, ready-to-drink taxable Schedule 2, clause 2 of the GST Act applies.
212 coffee scrolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
1035 coffee substitute GST-free Schedule 2, item 8 of the GST Act applies.
213 coffee whitener taxable Items 1, 7 and 8, Schedule 2 do not apply.
1038 cola drinks taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1039 cola essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1040 cold meats not sold as a platter or similar arrangement of food GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

Note: Platters and other serving arrangements of food are taxable as they are covered by item 5 of Schedule 1.
1820 combat rations mixed supply A product containing a range of individual food products that remain distinct and are not supplied as a single item for consumption, is not a combination of foods, one of which is taxable. Paragraph 38-3(1)(c) of the GST Act does not apply (refer GSTD 2024/1).

For more information on mixed supplies, refer GSTR 2001/8 and paragraphs 63 to 66 of GSTR 2006/9.
1041 compound chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
218 compound chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1042 compound chocolate confectionery (e.g. Easter Eggs) taxable Schedule 1, item 8 of the GST Act applies.
219 compound yoghurt (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
221 compound yogurt confectionery taxable Schedule 1, item 8 of the GST Act applies.
220 compound yogurt couverture (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
223 concentrates for making non-alcoholic beverages consisting of at least 90% by volume of fruit juice GST-free Schedule 2, item 10 of the GST Act applies.
224 condensed milk GST-free Schedule 2, item 1(a) of the GST Act applies.
1045 condiments GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
225 cones taxable Schedule 1, item 32 of the GST Act applies.
1047 confectioner's chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
1046 confectioner's chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
226 confectionery taxable Schedule 1, item 8 of the GST Act applies.
231 confectionery novelties taxable Schedule 1, item 10 of the GST Act applies.
1048 confiture GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1049 conserve GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1050 cook in sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
232 cooked pasta dish sold complete with sauce that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1055 cookie dough (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
233 cookies (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 32 and clause 2 of the GST Act apply.
234 cooking spray and oils GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
235 cooking wine (containing salt and marketed as cooking wine) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 apply.
1057 cooking/baking chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
1056 cooking/baking chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
236 cordial containing less than 90% by volume of fruit juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
237 cordial for making non-alcoholic beverages consisting of at least 90% by volume of fruit juice GST-free Schedule 2, item 10 of the GST Act applies.
238 cordon bleu (chicken), uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
239 corn crisps or chips taxable Schedule 1, item 15 of the GST Act applies.
1062 corn syrup GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1063 corn syrup (supplied as an ingredient for brewing, i.e. home or industrial brewing) taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1064 corn thins GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Corn thins that are made principally from compressed cereal are considered to be different from biscuit goods.
1059 corned beef (fresh or tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1060 corned beef hash GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1058 cornflakes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1061 cornflour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1065 cottage cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
240 couscous (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1067 couverture (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
1066 couverture (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
241 cows, live taxable Fact sheet 'GST on livestock and game sales'.
243 crab (live, fresh, frozen, tinned, dried) GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
1068 crab cakes (fresh or frozen, but not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
242 crab meat (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
244 crackers taxable Schedule 1, item 32 of the GST Act applies.
245 crackling, pork/bacon crisps or chips taxable Schedule 1, item 15 of the GST Act applies.
246 cranberries GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1069 cranberry sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
247 cream (fresh, canned dairy whip, clotted, light, sour, thickened, UHT) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
249 cream cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1070 cream of tartar packaged and marketed for retail sale GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: bicarb soda.
1072 cream puffs (filled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1071 cream puffs (unfilled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
256 creamed rice GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
257 creamed rice dairy dessert GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
258 créme caramel GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
1073 crème caramel mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1074 crème fraiche GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1076 crepe mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1075 crepes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1077 crisp broad beans taxable Schedule 1, item 18 of the GST Act applies.
259 crispbreads taxable Schedule 1, item 32 applies. Food of a kind similar to biscuits.
260 crisps and chips taxable Schedule 1, item 15 of the GST Act applies.
1078 crispy noodle savoury snack taxable Schedule 1, item 18 of the GST Act applies.
261 croissants (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 24 and clause 2 of the GST Act apply.
1079 croquembouche (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1081 crostini (baked/dried/grilled Italian mini toasts) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
1080 crostini (fried and/or seasoned Italian mini toasts) taxable Schedule 1, item 18 of the GST Act applies.
264 croutons GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
265 crumbed fish fillets (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
266 crumpets GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1083 crustaceans (immature and not being sold as food for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1082 crustaceans (of a size and quality to be sold as food for human consumption) GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
267 crystallised fruit taxable Schedule 1, item 12 of the GST Act applies.
268 crystallised ginger taxable Schedule 1, item 13 of the GST Act applies.
1084 csabai GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1085 culinary herbs – supplied for culinary purposes GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2001/562).
1086 cupcakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1812 curry (without rice or other accompaniment, that is not marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 4 of the GST Act does not apply to a curry that is supplied with a serving suggestion to add rice (or other accompaniments) before consumption. Added with effect from 31 August 2011.
269 curry and rice dishes that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
270 curry powders, pastes, sauces GST-free Ingredients for food. Paragraph, 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1091 curry puffs – hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
271 curry puffs – refrigerated or frozen (not hot) GST-free Schedule 1, items 22, 23 and 25 of the GST Act do not apply because curry puffs are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.
272 custard (flavoured, fruit, powder, ready-to-eat) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1092 custard tart (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1093 cuttlefish snacks taxable Schedule 1, item 18 of the GST Act applies.

 

D
Detailed food list ID Item GST status Notes
1095 dairy blend spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
277 dairy desserts – including dairy rice GST-free Not food of a kind specified in Schedule 1 of the GST Act. Not similar to a cake, slice, cheesecake, pancake, waffle, crepe, muffin or pudding.
279 damper GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
280 Danish (apple, apricot etc, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
281 date rolls (cakes, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1098 decorator's chocolate (marketed as an ingredient for confectionery) taxable Schedule 1, item 8 of the GST Act applies.
1097 decorator's chocolate (not marketed as an ingredient for confectionery) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
282 demineralised water (not for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1099 dessert filling GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
283 dessert preparations (including dairy dessert) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1100 dessert sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1101 devon GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1102 dextrose (supplied as an ingredient for brewing i.e. home or industrial brewing) taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1103 diet bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
1104 dill cucumber GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1105 dill pickles GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1106 dim sims – hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
284 dim sims – refrigerated or frozen (not hot) GST-free 18/02/2009. Schedule 1, items 22, 23 and 25 of the GST Act do not apply because dim sims are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.
1107 dip and biscuits sold as a single item for consumption taxable Combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies (refer Example 7 of GSTD 2024/1).
1108 dipping sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
286 dips GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
287 distilled water (labelled or marketed for human consumption) GST-free Schedule 2, item 14 of the GST Act applies.
288 doughnuts (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 24 and clause 2 of the GST Act apply.
1109 dragees taxable Schedule 1, item 14 of the GST Act applies.
1110 drained fruit taxable Schedule 1, item 12 of the GST Act applies.
1112 dried bread product (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
1111 dried bread product (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
1113 dried fruit and raw nut mix GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 12 and 16 of the GST Act do not apply.
1114 dried shredded pork GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
289 drinking chocolate mix marketed for the purpose of flavouring milk or as a substitute for tea, coffee and malted beverages GST-free Schedule 2, item 8 or 9 of the GST Act applies (refer ATO ID 2008/144).
290 drinking yoghurt taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
291 dry biscuits taxable Schedule 1, item 32 of the GST Act applies.
1842 dry foods for baby or infants not including rusks but including wafers, rice crackers, soft biscuits taxable Schedule 1, item 32 of the GST Act applies, and clause 5(b) does not apply because they are not 'rusks for infants or invalids, or goods consisting principally of those rusks'.

A rusk is a very hard dry biscuit or twice baked bread often given to babies that are teething.
293 dry preparations marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies.
1843 dry processed snack foods for infants that are similar to potato crisps, sticks or straws, corn crisps or chips (whether or not they contain vegetable or fruit) taxable Schedule 1, item 18 of the GST Act applies.
1115 dry-roasted seeds taxable Schedule 1, item 16 of the GST Act applies.
294 duck (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1116 duck, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
1117 duck, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
1819 dukkah (dry dip or marinade) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply. Added with effect from 31 August 2011.
296 dutch rusks GST-free Schedule 1, clause 5 excludes rusks for infants or invalids and goods consisting principally of such rusks from the category of biscuit goods.

 

E
Detailed food list ID Item GST status Notes
297 edible cake decorations taxable Schedule 1, item 14 of the GST Act applies.
1118 edible chocolate body paint taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/38).
1119 edible glitter/sparkles taxable Schedule 1, item 14 of the GST Act applies.
1120 edible massage oils and lotions taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/37).
298 eels (jellied, raw, roasted, smoked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1121 egg custard GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1122 egg custard mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
299 egg noodle savoury snack (crunchy and fried) taxable Schedule 1, item 18 of the GST Act applies.
1123 egg noodles (not marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
306 egg substitutes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
307 egg whites (fresh, frozen, powdered) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
301 eggnogs or egg-flips taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
300 eggs (chicken, duck, goose, quail, turkey – dried, fresh, frozen, powdered) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
308 eggs yolks (fresh, frozen, powdered) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1822 elayappam (steamed Indian pudding/dessert) taxable Schedule 1, item 20 of the GST Act applies. Added with effect from 31 August 2011.
1125 emulsifier – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations.
1124 emulsifier – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
1129 emulsifier marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1126 emulsifier which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1128 emulsifier which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: emulsifiers intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1127 emulsifier which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: emulsifiers intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1130 enchilada dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1131 energy drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1132 energy drinks taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
309 energy/high energy bars taxable Schedule 1, item 11 of the GST Act applies. Food of a kind similar to muesli bars or health food bars (refer ATO ID 2002/1046).
1133 English breakfast muffins (bread type) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1138 enzyme marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1135 enzyme which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations. Enzymes are proteins that catalyze chemical reactions. Examples include: a-amylase (E1100), lipases (E1104) and lysozyme (E1105).
1137 enzyme which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: enzymes intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1136 enzyme which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: enzymes intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1134 enzyme which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Enzymes are proteins that catalyze chemical reactions. Examples include: a-amylase (E1100), lipases (E1104) and lysozyme (E1105).
310 escargot or snails (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1139 essence of chicken GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2002/14).
1816 essence of chicken – tonic/energy drink taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act. Added with effect from 31 August 2011.
1140 eucalyptus oil taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
311 evaporated milk GST-free Schedule 2, item 1(a) of the GST Act applies.

 

F
Detailed food list ID Item GST status Notes
1142 faba beans – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
312 faba beans – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
1141 faba beans – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1143 fairy cakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1148 fajita dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
314 falafel mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1149 farfel GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
313 fat marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1150 fat offcuts (fit for human consumption) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1151 fermented milk drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1152 fertilised eggs (when supplied as food for human consumption) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1153 fibre drink or shake taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1154 filling mix (for cakes) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1155 fillings for bakery goods and desserts GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2003/876).
1156 filo pastry with savoury vegetable filling (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable ATO ID 2002/118 Item 25, Schedule 1 (food of a kind similar to pastizzi) and clause 2 of the GST Act apply.
315 finger buns (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
316 firm cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1158 firming agent – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium chloride (E509) and magnesium sulphate (E518).
1157 firming agent – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium chloride (E509) and magnesium sulphate (E518).
1162 firming agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1161 firming agent not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: firming agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1160 firming agent not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: firming agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1159 firming agent with no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1163 fish – bulk catch of fresh dead fish GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2001/361).
319 fish (whole or fillets), supplied for human consumption – raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
327 fish and sauce with pasta meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1164 fish burgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
318 fish cakes, frozen or fresh (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
320 fish fingers (frozen) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1165 fish in sauce (refrigerated or frozen, not marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
324 fish kebabs, uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1166 fish patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
328 fish roe (and products consisting principally of fish roe) taxable Schedule 1, item 17 of the GST Act applies.
1167 fish sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1168 fish spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
317 fish supplied as bait taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product (refer ATO ID 2002/912).
1170 flapcake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1169 flapcakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1172 flapjack mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1171 flapjacks (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1173 flatbread (pita, mountain, naan etc) – plain or flavoured GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1175 flavour base – dry/liquid/paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1181 flavour enhancer – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: MSG (a sodium salt of the amino acid glutamic acid, E621) and dietary mineral compounds such as: calcium glutamate (E623) and magnesium glutamate (E625).
1180 flavour enhancer – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: MSG (a sodium salt of the amino acid glutamic acid, E621) and dietary mineral compounds such as: calcium glutamate (E623) and magnesium glutamate (E625).
1179 flavour enhancer (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: Monosodium glutamate (MSG).
1185 flavour enhancer marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1184 flavour enhancer not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: a flavour enhancer intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1183 flavour enhancer not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: a flavour enhancer intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1182 flavour enhancer with no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1176 flavoured cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
332 flavoured iceblocks (whether or not marketed in a frozen state) taxable Schedule 1, item 30 of the GST Act applies.
333 flavoured milk beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1177 flavoured mineral water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
334 flavoured rice (e.g. turmeric, jasmine, savoury, spicy) – cooked, uncooked, fresh, frozen or shelf stable, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
335 flavoured soy or rice milk beverages taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1178 flavoured water, still or sparkling taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1186 flour (white and wholemeal, plain or self-raising) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1192 foaming agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1188 foaming agent which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the fatty acid stearic acid (E570).
1189 foaming agent which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1191 foaming agent which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: foaming agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1190 foaming agent which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: foaming agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1187 foaming agent which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the fatty acid stearic acid (E570).
1194 focaccias, plain and savoury (filled) taxable Schedule 1, item 2 of the GST Act applies.
1193 focaccias, plain and savoury (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 does not apply because focaccias are not bread or a bun with a sweet filling or coating (refer ATO ID 2001/268).
1195 food additive (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: MSG, aspartame, erythrosine and tartrazine packaged and marketed for retail sale.
1201 food additive marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1197 food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
1198 food additive which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1200 food additive which, at time of supply or importation is not a food additive considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1199 food additive which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1196 food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
1202 food coating mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1205 food colouring – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: riboflavin (Vitamin B12, E101).
1204 food colouring – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: riboflavin (Vitamin B12, E101).
1203 food colouring (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: cochineal, saffron, erythrosine and tartrazine.
1209 food colouring marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1206 food colouring which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1208 food colouring which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food colourings intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1207 food colouring which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food colourings intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
336 food consisting principally of confectionery taxable Schedule 1, item 8 of the GST Act applies.
1210 food past its use-by date – fit for human consumption Food past its use-by date is not automatically unfit for human consumption but you can use the use-by date as a guide to working out whether the food is suitable for human consumption. If the food is safe for human consumption, it is still considered food under the GST law and is GST-free unless an item in Schedule 1 applies.
1211 food past its use-by date – unfit for human consumption taxable Food past its use-by date is not automatically unfit for human consumption but you can use the use-by date as a guide to working out whether the food is suitable for human consumption. If the food is not safe for human consumption, it is not considered food under the GST law and is taxable.
1212 food supplied for non-food use taxable The GST status of a product depends on whether it is a sale of food for human consumption or a non-food product having regard to the physical product and the nature of the sale. You might decide that a food product is for non-food use because the product is called something other than food, stored in conditions or containers that are not suitable for food, packaged in a non-food type of package, or container or labelled, invoiced or marketed as a non-food product or delivered in a way not suitable for food.
1213 frankfurt in pastry (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
337 frankfurts (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
338 fried rice (takeaway) taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
1214 fried rice meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1215 fried wheat gluten – ingredient for stir-fries/ vegetarian dishes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
339 frittata taxable Schedule 1, item 1 of the GST Act applies (Similar to quiche).
1216 fritz GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
340 frogs legs (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1217 frosting GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
341 frozen confectionery taxable Schedule 1, item 29 of the GST Act applies.
342 frozen fruit products (but not frozen whole fruit) taxable Schedule 1, item 29 of the GST Act applies.
343 frozen meals and dinners that: directly compete with takeaways and restaurants, need refrigeration or freezing for their storage and are marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
344 frozen pastry GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
345 frozen pizza taxable Schedule 1, item 3 of the GST Act applies.
347 frozen vegetables (chopped or whole) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
348 frozen whole fruit (including puree) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
349 frozen yoghurt taxable Schedule 1, item 29 of the GST Act applies.
356 fruit (fresh, dried, canned, packaged) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1220 fruit and nut bar taxable Schedule 1, item 8 of the GST Act applies.
368 fruit and nut mix (raw nuts and dried fruit only, no banana chips) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
369 fruit and nut mix that includes glacé fruit or roasted nuts taxable Combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies (refer GSTD 2024/1).
1218 fruit bun with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
1219 fruit bun, glazed or unglazed but without a sweet filling or coating GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
370 fruit buns and hot cross buns (no icing or filling) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1221 fruit cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
351 fruit cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1831 fruit crumble (e.g. apple crumble dessert) taxable Food for human consumption that is of a kind specified in item 22 of Schedule 1 of the GST Act. The food is a kind of pie.
353 fruit custard GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1234 fruit decoction, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1243 fruit drink concentrate containing less than 90% by volume of juice taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1242 fruit drink containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1245 fruit drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
355 fruit drink, less than 90% by volume of fruit juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1239 fruit fly lure (food grade yeast extract) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
1222 fruit in alcohol GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 8 & 12 of the GST Act do not apply (refer to ATO ID 2004/289).
1223 fruit in jelly GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1240 fruit jelly juice – consisting of water, sugar, fruit juice (less than 90% by volume), thickener and flavouring taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 12 of the GST Act does not apply (refer to ATO ID 2002/989).
1241 fruit jubes taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1244 fruit juice (non alcoholic and non-carbonated) containing at least 90% by volume of juice GST-free Schedule 2, item 12 of the GST Act applies.
360 fruit juice containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
361 fruit leather/strip (100% fruit) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1224 fruit loaf with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
371 fruit loaf without a sweet coating (a glaze is not considered a sweet coating) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1225 fruit loaf, glazed or unglazed but without a sweet filling or coating GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
362 fruit mince GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
363 fruit not supplied as food for human consumption (e.g. stock feed or pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1226 fruit plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
1227 fruit preserved in brine GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 12 of the GST Act does not apply (refer to ATO ID 2004/645).
1228 fruit preserves GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1229 fruit puree GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1230 fruit sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
366 fruit scrolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
1233 fruit spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1235 fruit tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
1236 fruit tea/drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1237 fruit tea/drink, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1238 fruit wine – alcoholic taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, items 10, 11 & 12 of the GST Act do not apply to alcoholic beverages (refer to ATO ID 2001/781).
1246 fudge taxable Schedule 1, item 8 of the GST Act applies.
1247 fudge mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1248 furikake seasoning GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

 

G
Detailed food list ID Item GST status Notes
1249 game (live animals or birds) taxable Fact sheet 'GST on livestock and games sales'.
372 game birds, for example quail, guinea fowl, pheasant, emu, ostrich (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1250 game birds, for example quail, guinea fowl, pheasant, emu, ostrich, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
1251 game meats, for example venison, crocodile, wild boar, camel, alpaca ( joints, steaks/chops, ribs/racks, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1252 game meats, for example venison, crocodile, wild boar, camel, alpaca, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
373 garlic GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
374 garlic bread (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
375 garlic butter GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
376 gelatine GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
377 gelato and similar frozen confectionery taxable Schedule 1, item 29 of the GST Act applies.
1258 gelling agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1254 gelling agent which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the dietary mineral salt, potassium chloride (E508).
1255 gelling agent which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1257 gelling agent which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: gelling agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application,
1256 gelling agent which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: gelling agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1253 gelling agent which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example the dietary mineral salt, potassium chloride (E508).
1259 ghee GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1260 gherkins GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1262 giblets, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product.
1261 giblets, supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1263 ginger (fresh/minced) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1264 ginger ale taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1265 ginger beer taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1266 ginger beer – home brew concentrate taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
379 gingerbread (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1267 ginseng decoction, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1268 ginseng tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
1269 ginseng tea/drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1270 ginseng tea/drink, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1271 glace fruit taxable Schedule 1, item 12 of the GST Act applies.
1277 glazing agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1273 glazing agent which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: beeswax (E901) and carnauba wax (E903) that are comprised of fatty acids.
1274 glazing agent which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: petrolatum (E905b).
1276 glazing agent which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glazing agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1275 glazing agent which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glazing agents intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1272 glazing agent which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include: beeswax (E901) and carnauba wax (E903) that are comprised of fatty acids.
1281 glucose marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1278 glucose powder (dextrose monohydrate) GST-free Sweetening agent. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2002/130).
1280 glucose supplied as an ingredient for brewing i.e. home or industrial brewing taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1279 glucose syrup/liquid glucose GST-free Sweetening agent. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
381 gluten-free bread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
380 glutinous rice balls GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1286 glycerin (glycerine, glycerol) marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1283 glycerin (glycerine, glycerol) which, at time of importation would, if it had been a supply; be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. A carbohydrate used to prevent foods from drying out.
1284 glycerin (glycerine, glycerol) which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glycerin intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1285 glycerin (glycerine, glycerol) which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: glycerin intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1282 glycerin (glycerine, glycerol) which, at time of supply: is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. A carbohydrate used to prevent foods from drying out.
382 goat's milk, processed (liquid, powdered, concentrated or condensed GST-free Schedule 2, item 1(a) of the GST Act applies.
383 goat's milk, unprocessed GST-free Exclusion from the meaning of food at paragraph 38-4(1)(ga) does not apply. Schedule 2, item 1(a) of the GST Act applies.
1287 golden syrup GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1289 goose (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1288 goose, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
385 goose, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
387 grains, not supplied for human consumption (for example: stock feed or pet food) taxable Paragraph 38-4(1)(a) does not apply to food labelled or specified as food for animals.
386 grains, processed and supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1290 grains, unprocessed taxable Unprocessed grain. Exclusion from the meaning of food at paragraph 38-4(1)(h) of the GST Act applies.
1291 grape juice concentrate for making alcoholic beverages taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2002/286).
388 grapes (wine and table) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
390 gravy (hot) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
389 gravy mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1292 Greek whole fruits in syrup GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 8 and 12 of the GST Act do not apply.
391 green barley powder GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
392 green coffee beans GST-free Schedule 2, item 5 of the GST Act applies.
1293 green runners (used in the manufacture of natural sausage casings) taxable Not ingredients for food for human consumption. Paragraph 38-4(1)(b) of the GST Act does not apply because green runners require further processing before they can be used as ingredients for food.
393 green tea (bags, loose) GST-free Schedule 2, item 5 of the GST Act applies.
1295 griddlecake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1294 griddlecakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1296 grissini (bread sticks) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

 

H
Detailed food list ID Item GST status Notes
394 haggis (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
395 halva (halawa, haleweh, helwa, halvah, halava, helava, helva, halwa, aluva) taxable Schedule 1, item 8 of the GST Act applies.
396 ham and ham steaks (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1298 ham spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1297 hamburger buns (filled) taxable Schedule 1, item 6 of the GST Act applies.
397 hamburger buns (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
398 hamburger patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
399 hamburgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
1299 hampers mixed supply A product containing a range of individual food products that remain distinct is not a combination of foods, one of which is taxable. Paragraph 38-3(1)(c) of the GST Act does not apply (refer GSTD 2024/1).

For more information on mixed supplies, refer GSTR 2001/8 and paragraphs 63 to 66 in GSTR 2006/9.
1300 hazelnut spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
401 health/health food bars taxable Schedule 1, item 11 of the GST Act applies.
402 herb (fresh, mix, paste, powder, sprinkle) GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1306 herb bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1305 herb bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1308 herb plant – hydroponically grown, harvested and packaged with roots attached GST-free Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act does not apply once the plant has been removed from the hydroponic growing medium (refer to ATO ID 2002/1047).
1307 herb plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
1301 herbal decoction, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1302 herbal tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
1303 herbal tea/drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1304 herbal tea/drink, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1815 herbs for preparing tonic soups GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply. Added with effect from 31 August 2011.
403 herrings (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1309 hoisin sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
404 hokkien noodles (not hot or marketed as a prepared meal) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1310 home brew concentrate taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act.
1311 home brewing ingredients taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act.
405 honey GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1314 honey dipped dried fruit GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 12 of the GST Act does not apply.
1312 honey, supplied for medicinal or therapeutic purposes taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1313 honeycomb taxable Schedule 1, item 8 of the GST Act applies.
406 hopia (Asian pastry with sweet filling, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1318 hot (spicy) green pea snack taxable Schedule 1, item 18 of the GST Act applies.
1315 hot cake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
407 hot cakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1316 hot chocolate mix marketed for the purpose of flavouring milk or as a substitute for tea, coffee and malted beverages GST-free Schedule 2, item 8 or 9 of the GST Act applies. Hot chocolate is considered a substitute for tea, coffee and malted beverages and a product marketed for the purpose of flavouring milk (refer ATO ID 2008/144).
408 hot cooked chicken, duck or goose taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
1317 hot cross bun with a sweet filling or coating (other than a glaze, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
409 hot cross buns, plain without a sweet filling or coating (a glaze is not considered a sweet coating) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
410 hot dog (complete with roll) taxable Schedule 1, item 7 of the GST Act applies.
411 hot food supplied for consumption away from the premises taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
1319 hot sugar cane juice taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
1321 humectant – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include the hydrogenated carbohydrates glycerol (E422) and isomalt (E953).
1320 humectant – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include the hydrogenated carbohydrates glycerol (E422) and isomalt (E953).
1325 humectant marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1322 humectant which, at time of supply or importation has no measurable nutritional value. taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1324 humectant which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: humectants intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1323 humectant which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: humectants intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1326 hundreds and thousands taxable Schedule 1, item 14 of the GST Act applies.

 

I
Detailed food list ID Item GST status Notes
412 ice (packaged and bulk) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
423 ice confectionery taxable Schedule 1, item 29 of the GST Act applies.
417 ice-cream (regular, low-fat) taxable Schedule 1, item 28 of the GST Act applies.
416 ice-cream cakes taxable Schedule 1, item 28 of the GST Act applies.
413 ice-cream cones taxable Schedule 1, item 32 of the GST Act applies.
1327 ice-cream mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2002/981).
419 ice-cream substitutes taxable Schedule 1, item 28 of the GST Act applies.
418 ice-creams taxable Schedule 1, item 28 of the GST Act applies.
1328 iced coffee mix GST-free Schedule 2, item 7 of the GST Act applies.
1329 iced coffee, ready to drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1330 iced tea mix GST-free Schedule 2, item 7 of the GST Act applies.
1331 iced tea, ready to drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
1333 icing (prepared) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1332 icing cake decorations taxable Schedule 1, item 14 of the GST Act applies.
424 icing powder/sugar GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1334 icy poles taxable Schedule 1, item 30 of the GST Act applies.
1335 infant beverage (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies
1336 infant food stored in tins, jars, pouches or satchels and does not require refrigeration or freezing GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

Item 4 of Schedule 1 does not apply to food that does not require refrigeration or freezing for its storage (clause 4 of Schedule 1).
1337 infant formula (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies
426 ingredients marketed as ingredients for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1338 instant coffee (powdered, freeze dried, granulated) GST-free Schedule 2, item 5 of the GST Act applies.
1339 instant coffee substitute GST-free Schedule 2, item 8 of the GST Act applies.
1340 instant tea GST-free Schedule 2, item 5 of the GST Act applies.
1341 invalid beverage (beverages, and ingredients for beverages, of a kind marketed principally as food for invalids) GST-free Schedule 2, item 13 of the GST Act applies
427 iodised salt GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
428 Irish stews (canned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1342 Italian bread and rolls such as ciabatte loaves and rolls and focaccias (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1343 Italian bread and rolls such as ciabatte loaves and rolls and focaccias (filled) taxable Schedule 1, item 2 of the GST Act applies.
1345 Italian rolls (that are not capable of being cut and filled, are made from pizza dough and topped with more than 30% pizza toppings) taxable Schedule 1, item 3 of the GST Act applies. Similar to a pizza, pizza sub or pizza pocket (refer ATO ID 2008/132 effective from 3/10/2008).
1344 Italian rolls (that can be cut and filled, are made from bread dough or topped with less than 30% pizza toppings) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 3 of the GST Act does not apply where the rolls are capable of being cut and filled, have a traditional bread dough base or have a topping of less than 30% compared with the depth of the whole product (refer ATO ID 2008/132 effective from 3/10/2008).

 

J
Detailed food list ID Item GST status Notes
1346 jackfruit chips taxable Schedule 1, item 18 of the GST Act applies.
429 jam GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies; and none of the exclusions in section 38-3 of the GST Act apply.
1347 jam sponge roll (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1350 jelly (jam) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1348 jelly babies taxable Schedule 1, item 8 of the GST Act applies.
1349 jelly beans taxable Schedule 1, item 8 of the GST Act applies.
430 jelly crystals or powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
431 jelly, ready to eat (excluding jelly that is for adding to beverages such as milk tea, fruit tea, bubble tea) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
432 jerky, beef GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1351 juice – at least 90% by volume fruit or vegetable (non-alcoholic and non-carbonated) – ready to drink, perishable GST-free Schedule 2, item 12 of the GST Act applies.
1352 juice – at least 90% by volume fruit or vegetable (non-alcoholic and non-carbonated) – ready to drink, shelf stable GST-free Schedule 2, item 12 of the GST Act applies.
1355 juice – specialised baby/infant beverage less than 90% by volume of juice (beverages, and ingredients for beverages, of a kind marketed principally as food for infants) GST-free Schedule 2, item 13 of the GST Act applies.
1353 juice drinks – less than 90% by volume of juice – ready to drink, perishable taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1354 juice drinks – less than 90% by volume of juice – ready to drink, shelf stable taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.

 

K
Detailed food list ID Item GST status Notes
1356 kabana GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1357 kale (green or purple, fresh or pickled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
433 kangaroo (joints, steaks, racks, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
434 kangaroo, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1358 kassler GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
435 kava taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
436 kebabs (any meat or seafood), hot cooked takeaway taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
437 kebabs (any meat or seafood), uncooked GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1359 ketjap manis (also kecap manis) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1360 kidney, not supplied for human consumption (e.g. pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
438 kidney, supplied for human consumption (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
439 kippers GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1361 krakowurst GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1362 kransky GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1821 kumbilappam (steamed Indian pudding/dessert) taxable Schedule 1, item 20 of the GST Act applies. Added with effect from 31 August 2011.

 

L
Detailed food list ID Item GST status Notes
440 lactose GST-free Schedule 2, item 3 of the GST Act applies.
1363 lactose supplied as an ingredient for brewing i.e. home or industrial brewing GST-free Schedule 2, item 3 of the GST Act applies (refer to ATO ID 2001/450).
1823 laddu (Indian confectionery) taxable Schedule 1, item 8 of the GST Act applies. Added with effect from 31 August 2011.
1364 laksa paste GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
441 lamb (joints, chops, racks, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1365 lamb, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
1367 lamington fingers (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1366 lamington mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
442 lamingtons (cakes, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
443 lasagne meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for their storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1368 lasagne sheets GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1370 lavash flatbread (filled) taxable Schedule 1, item 2 of the GST Act applies.
1369 lavash flatbread (unfilled) GST-free Not food of a kind specified in Schedule 1 of the GST Act.
1371 lavender oil for aromatherapy or massage taxable Not an oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act does not apply.
1372 lavender oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
444 lavoche (crispbread) taxable Schedule 1, item 32 of the GST Act applies.
445 laxatives taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1374 lebanese bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1373 lebanese bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1381 lecithin (E322 antioxidant, emulsifier) marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1378 lecithin (E322 antioxidant, emulsifier) which, at time of importation would, if it had been a supply; be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food. GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations.
1379 lecithin (E322 antioxidant, emulsifier) which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: lecithin intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1380 lecithin (E322 antioxidant, emulsifier) which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: lecithin intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1377 lecithin (E322 antioxidant, emulsifier) which, at time of supply: is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply (refer ATO ID 2005/272).
1375 lecithin/soy lecithin powder or granules GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2005/361).
1376 lecithin/soy lecithin tablets or capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. It is considered that the essential character of lecithin tablet or capsule is not that of food, but that of a supplement (refer to ATO ID 2005/361).
1383 lemon butter/curd/spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1384 lemon essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1385 lemon lime & bitters drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1386 lemon sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1382 lemonade taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1388 lentils – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
446 lentils – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
1387 lentils – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1389 lime essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
447 linseed oil (for culinary use) GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1390 linseed, sunflower and almond (LSA) meal GST-free Not food of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 16 of the GST Act does not apply.
1391 liqueur flavouring GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1392 liqueurs taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1393 liquid breakfast cereal taxable Not a beverage of a kind specified in Schedule 2 of the GST Act (refer to ATO ID 2001/209).
448 live crustaceans and molluscs for human consumption (not hot) GST-free Crustacean/mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
1395 live fish taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
1397 liver paste GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1396 liver, not supplied for human consumption (e.g. pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
449 liver, supplied for human consumption (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
450 liverwurst (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1394 livestock taxable Fact sheet 'GST on livestock and game sales'.
1398 living food plant taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
1399 lobster (whole, meat) – raw, fresh, frozen, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
451 lobsters, live for human consumption GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
452 lollies taxable Schedule 1, item 8 of the GST Act applies.
1401 low carbohydrate bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
1400 low/very low calorie diet bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
453 luncheon meat/sausage GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

 

M
Detailed food list ID Item GST status Notes
454 macaroni and cheese (dry packet mix) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1403 macaroon taxable Schedule 1, item 20 of the GST Act applies.
455 mackerel GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1404 maize starch GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
456 malt GST-free Schedule 2, item 5 of the GST Act applies.
1405 malt balls taxable Schedule 1, item 8 of the GST Act applies.
1406 malt drink, ready-to-drink taxable Schedule 2, clause 2 of the GST Act excluding ready-to-drink beverages from the category of tea, coffee etc. applies.
457 malt extract (if marketed principally for drinking purposes) GST-free Schedule 2, item 6 of the GST Act applies.
1408 malt extract for use in the composition of food for human consumption GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1410 malt extract marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1407 malt extract marketed principally for drinking purposes GST-free Schedule 2, item 6 of the GST Act applies.
1409 malt extract not intended for use in the composition of food for human consumption taxable Not an ingredient for food for food for human consumption. Paragraph 38-4(1)(b) of the GST Act does not apply.
1411 malt extract supplied as an ingredient for brewing i.e. home or industrial brewing taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 6 of the GST Act does not apply to malt extract that is marketed for brewing purposes rather than drinking purposes (refer to ATO ID 2001/441).
458 malted milk powder (marketed principally as a preparation for malted beverages) GST-free Schedule 2, item 7 of the GST Act applies (refer ATO ID 2003/425).
1413 malted milk powder marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1412 malted milk powder marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies.
1414 mantous (oriental buns without filling) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply because the buns do not have a sweet filling (refer to ATO ID 2004/675).
1415 maple/maple flavoured syrup GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
459 margarine GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
460 marinade/marinating sauce GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1416 marinara seafood mix – raw, fresh, frozen, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
461 marmalade GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1418 marshmallows taxable Schedule 1, item 8 of the GST Act applies.
462 marzipan (not confectionery) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1417 mascarpone GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1419 matzo ball mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1420 matzos (matzoh, matza, matzah, matsah, matze) taxable Schedule 1, item 32 of the GST Act applies. Matzo is a cracker-like flatbread.
463 mayonnaise GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1421 meal replacement bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
464 meals (complete) that: directly compete with takeaways and restaurants, need refrigeration or freezing for their storage and are marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
469 meat (joints, steaks/chops, ribs/racks, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1422 meat cure GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply to meat cure used as a preservative for meat (refer to ATO ID 2004/444.
1424 meat off-cuts, not supplied for human consumption taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1423 meat off-cuts, supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
483 meat pie (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
1426 meat substitute burger (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
1425 meat substitute patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
479 meat, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
484 meatballs, refrigerated or frozen (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1427 medicinal herbs – supplied for medicinal or therapeutic purposes taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. Medicinal herbs are considered to have the character of a medicinal or therapeutic product (refer to ATO ID 2001/563).
1429 melba toasts (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
1428 melba toasts (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
486 meringue cases (unfilled) taxable Schedule 1, item 21 of the GST Act applies.
1430 meringue mix (dry ingredients) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
485 meringues taxable Schedule 1, item 21 of the GST Act applies.
1431 milk flavouring (dry preparations marketed for this purpose) GST-free Schedule 2, item 9 of the GST Act applies.
1432 milk flavouring straws GST-free Schedule 2, item 9 of the GST Act applies.
1433 mineral (capsule, caplet, tablet or tincture) taxable Not food for human consumption. It is considered that the essential character of mineral capsules, caplets, tablets or tinctures is not that of food, but that of a supplement.
1434 mineral (dietary) – food additive which, at the time of supply is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. The dietary minerals are: calcium, chloride, chromium, cobalt, copper, iodine, iron, magnesium, manganese, molybdenum, nickel, phosphorus, potassium, selenium, sodium, sulphur and zinc.
1435 mineral (dietary) – food additive which, at time of importation would, if it had been a supply, have been supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. The dietary minerals are: calcium, chloride, chromium, cobalt, copper, iodine, iron, magnesium, manganese, molybdenum, nickel, phosphorus, potassium, selenium, sodium, sulphur and zinc.
1436 mineral (dietary) which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1437 mineral (dietary) which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: food additives intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
504 mineral water (natural, non-carbonated and without any other additives) GST-free Schedule 2, item 14 of the GST Act applies.
505 mini toasts GST-free Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
1438 mint jelly/sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1439 mirrin GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
506 miso paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1440 miso soup GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Soup is specifically excluded from Schedule 1, item 4 of the GST Act.
1441 mixed dried fruit with glace cherries taxable Combination of foods, at least one of which (the glace cherries) is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies (refer GSTD 2024/1).
507 mixed herbs (culinary use) GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1442 mixed nuts (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
508 mixed nuts (salted, spiced, smoked or roasted) taxable Schedule 1, item 16 of the GST Act applies.
1443 molasses GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1445 molluscs (immature and not being sold as food for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1444 molluscs (of a size and quality to be sold as food for human consumption) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
512 mornay that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1447 mountain bread (filled) taxable Schedule 1, item 2 of the GST Act applies.
1446 mountain bread (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
513 mousse and instant desserts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
515 muesli bars and similar foods taxable Schedule 1, item 11 of the GST Act applies.
516 muffin mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
518 muffins (bread type) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
517 muffins (cake type, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1449 mung beans – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
519 mung beans – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
1448 mung beans – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1450 mushroom boreka (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 (food similar to a pie or pastie) and clause 2 of the GST Act apply.
520 mushrooms (dried, fresh, frozen, marinated, stuffed, tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
521 mustard GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

 

N
Detailed food list ID Item GST status Notes
1452 naan bread (filled) taxable Schedule 1, item 2 of the GST Act applies.
1451 naan bread (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
522 nacho topping GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1453 nachos dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1454 nasi goreng mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1455 naturally carbonated mineral water GST-free Schedule 2, item 14 of the GST Act applies to naturally carbonated mineral water (refer to ATO ID 2001/451).
523 neufchatel cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
524 nibble mix (containing salted, spiced, smoked, roasted nuts or crackers) taxable Schedule 1, item 16 of the GST Act applies.
526 non-alcoholic carbonated beverages consisting of 100% pure fruit/vegetable juice GST-free Schedule 2, item 11 of the GST Act applies.
525 non-alcoholic carbonated beverages consisting of less than 100% pure fruit/vegetable juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
527 non-alcoholic non-carbonated beverages consisting of at least 90% by volume of fruit or vegetable juice GST-free Schedule 2, item 12 of the GST Act applies.
528 non-carbonated natural water without any additives GST-free Schedule 2, item 14 of the GST Act applies.
1456 noni fruit capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product. Noni fruit capsules are considered to have the character of a medicinal or therapeutic product.
1457 noni juice – at least 90% by volume of juice (non-alcoholic and non-carbonated) GST-free Schedule 2, item 12 of the GST Act applies (refer to ATO ID 2002/231).
1458 noni juice (supplied for medicinal or therapeutic purposes) taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
1459 nonpareils taxable Schedule 1, item 14 of the GST Act applies.
1463 noodle & sauce side dish – dry/packet GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1460 noodle flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
532 noodle kit (dry, unassembled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1462 noodle sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1461 noodles (fresh, frozen, dried, but not hot or ready-to-eat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
534 noodles with sauce meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1464 nori rolls taxable Schedule 1, item 4 of the GST Act applies.
1465 nori seasoning GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1466 nori wrappers GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1467 nougat/nougat bars taxable Schedule 1, item 8 of the GST Act applies.
1468 nut bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
535 nut meat (vegetarian substitute) (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1469 nut praline (confection made from nuts and sugar syrup) taxable Schedule 1, item 8 of the GST Act applies.
1470 nutritional supplements taxable Not food for human consumption. It is considered that the essential character of nutritional supplements is not that of food, but that of a supplement.
536 nuts (raw, shelled or unshelled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
537 nuts (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.

 

O
Detailed food list ID Item GST status Notes
1472 oat flakes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
546 oat milk GST-free Beverage for human consumption that is of a kind specified at Schedule 2, item 1(a) of the GST Act. 'Milk' includes those derived from animal and plant sources. Amended with effect from 18/06/2010.
1471 oatcakes taxable Schedule 1, item 32 of the GST Act applies. Food of a kind similar to biscuits or cookies.
549 octopus (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
550 offal, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1473 offal, supplied for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
553 oil cooking spray GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
551 oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1474 oil marketed for non-culinary purposes taxable Paragraph 38-4(1)(f) of the GST Act does not apply to an oil differentiated for a non-food use. Examples include massage oil and aromatherapy oil.
554 olive oil marketed for culinary purposes GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1475 olive oil spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
555 olives (black, green, kalamata, marinated, pitted, stuffed) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1476 orange essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1477 oriental bun – plain GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply to a plain oriental bun (refer to ATO ID 2004/695).
1478 oriental bun – with sweet filling (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply to an oriental bun with a sweet filling (refer to ATO ID 2004/709).
1479 oriental pancake with sweet filling (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply (refer to ATO ID 2004/536).
1481 oyster/oyster flavoured sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1480 oysters (immature and not being sold as food for human consumption) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
556 oysters, of a size and quality to be sold as food for human consumption (live, fresh, frozen, tinned, dried, but not hot) GST-free Mollusc. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.

 

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Detailed food list ID Item GST status Notes
558 pancake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
557 pancakes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
559 panettone (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1483 panjack mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1482 panjacks (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
560 pappadums (cooked) taxable Schedule 1, item 18 of the GST Act applies.
561 pappadums (uncooked) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1484 parathas (plain, onion, savoury filled flat bread) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply.
1485 parisian essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1486 partially cleaned sheep and cattle intestines taxable Not ingredients for food for human consumption. Paragraph 38-4(1)(b) of the GST Act does not apply because partially cleaned sheep and cattle intestines require further processing before they can be used as ingredients for food.
1490 pasta & sauce side dish – dry/packet GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
562 pasta (fresh, frozen, dried, but not hot or ready-to-eat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1487 pasta bake sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1488 pasta flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
565 pasta meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
566 pasta sauce (fresh, frozen, dry packet mix) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
568 pasties (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
569 pastizzi (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply.
570 pastries (e.g. Danish, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
572 pastry (fresh, frozen, dried) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
571 pastry cases GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1491 pastry flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1492 pastry mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1493 pastry triangles/parcels (filled and baked, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply. Food of a kind similar to pastizzi.
573 pâté GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
575 pavlova (filled) taxable Schedule 1, item 21 of the GST Act applies.
576 pavlova (unfilled) taxable Schedule 1, item 21 of the GST Act applies.
577 pavlova mix (dry ingredients) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
578 peanut butter GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1494 peanut sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
579 peanuts (blanched, raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
581 peanuts (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
1495 pearl oyster meat GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2001/793).
1498 peas (dried) – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1496 peas (dried) – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
1497 peas (dried) – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1499 pease pudding (tinned cooked vegetables) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1500 peking chicken wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
584 pepitas GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
585 pepper GST-free Spice. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1503 pepper sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1501 peppermint essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1502 pepperoni GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1504 performance bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
1505 permeate taxable Not a beverage or an ingredient for a beverage specified in Schedule 2 of the GST Act. Schedule 2, item 3 of the GST Act does not apply because permeate consists of lactose and milk proteins, minerals and water. Lactose is only produced after a drying process has removed the milk proteins, minerals and water (refer ATO ID 2002/696).
1506 perry taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
586 pesto GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
587 pet food taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
1507 pharmaceutical white oil taxable Not an oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act does not apply (refer to ATO ID 2004/463).
1508 'pick and mix' cheese variety packs GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1509 pickled onions GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
588 pickled vegetables GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
589 pickles GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
590 pies (meat, vegetable or fruit, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
593 pigs, live taxable Fact sheet 'GST on livestock and game sales'.
1510 pikelet mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
594 pikelets (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
595 pine nuts (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1511 pine nuts (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
1513 pita bread (filled) taxable Schedule 1, item 2 of the GST Act applies.
1512 pita bread (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1515 pita chips/crisps (dried/baked) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, items 18, 27 and 32 of the GST Act do not apply. Dried bread products are not considered similar to savoury snacks, bread with a sweet filling or coating or biscuit goods.
596 pita chips/crisps (fried and/or seasoned) taxable Schedule 1, item 18 of the GST Act applies.
1517 pita wraps (filled) taxable Schedule 1, item 2 of the GST Act applies.
1516 pita wraps (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1518 pizza base mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
597 pizza bases (fresh or frozen) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1519 pizza flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
598 pizza roll (that can be cut and filled, is made from bread dough or topped with less than 30% pizza toppings) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 3 of the GST Act does not apply where the rolls are capable of being cut and filled, have a traditional bread dough base or have a topping of less than 30% compared with the depth of the whole product (refer ATO ID 2008/132 effective from 3/10/2008).
1811 pizza roll (that cannot be cut and filled, is made from pizza dough and topped with more than 30% pizza toppings) taxable Schedule 1, item 3 of the GST Act applies. Similar to a pizza, pizza sub or pizza pocket (refer ATO ID 2008/132 effective from 3/10/2008).
599 pizzas, pizza subs, pizza pockets and similar food (perishable, shelf stable, frozen) taxable Schedule 1, item 3 of the GST Act applies.
1520 plum pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1521 plum sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1522 poffertjes (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1523 poffertjes mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
601 polenta GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1524 polony GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
603 popcorn (popped) taxable Schedule 1, item 9 of the GST Act applies.
1844 popping balls, popping pearls, tapioca pearls, aloe vera, jellies and other toppings and ingredients that are for adding to beverages (such as milk tea, fruit tea, bubble tea) taxable Paragraph 38-3(1)(d) applies as the product is an ingredient for a beverage that is not of a kind specified in Schedule 2 of the GST Act. Paragraph 38-3(1)(d) applies even if the product has a subsidiary use as an ingredient for non-beverage food products.

Determining if a product is an ingredient for a beverage requires consideration of the basic nature of the goods, including their composition and function.
604 popping corn (unpopped corn kernels) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1527 poppy seed rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1526 poppy seed rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1525 poppy seeds GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1528 popsicles taxable Schedule 1, item 30 of the GST Act applies.
1529 pork (joints, chops, racks, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Not food of a kind specified in Schedule 1 of the GST Act.
606 pork crackling/crisps/chips taxable Schedule 1, item 15 of the GST Act applies.
1530 pork, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1531 potato balls GST-free Not food of a kind specified in Schedule 1 of the GST Act.
1533 potato boreka (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply because a potato boreka is similar to a pie or pastie (refer to ATO ID 2002/119).
1532 potato bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
607 potato bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
608 potato chips/crisps/sticks/straws taxable Schedule 1, item 15 of the GST Act applies.
609 potato dumplings GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
610 potato preparations (dehydrated) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1534 potato starch GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
612 potted herbs taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
1535 poultry (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
613 poultry, live taxable Live animal. Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
1536 poultry, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
614 powdered cocoa, marketed for the purpose of flavouring for milk GST-free Schedule 2, item 9 of the GST Act applies.
615 powdered drinking chocolate (and similar) mixes, marketed for the purpose of flavouring for milk GST-free Schedule 2, item 9 of the GST Act applies.
1537 powdered fruit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1538 powdered fruit drink taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
616 powdered malt or malt extract drink mixes, marketed for the purpose of flavouring for milk GST-free Schedule 2, item 9 of the GST Act applies.
1539 praline (filling for chocolates) taxable Schedule 1, item 8 of the GST Act applies.
620 prawn chips taxable Schedule 1, item 15 of the GST Act applies.
1540 prawn crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
621 prawn crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1543 prawn larvae taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2001/561).
1541 prawn tubes (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1542 prawns – crumbed (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1544 prawns kebabs, raw GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
622 prawns, cooked cold (coated or uncoated), live, fresh, frozen, raw GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
623 prawns, crumbed or battered (hot) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
626 preparations for drinking purposes that are marketed principally as tea, coffee or malted beverage preparations (not in ready-to-drink form) GST-free Schedule 2, item 7 of the GST Act applies.
627 prepared meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies. Examples include: curry and rice, mornays, seafood in sauce with pasta and/or vegetables, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
1546 prepared product that does not need refrigeration or freezing for its storage GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: canned baby food, baked beans, spaghetti and Irish stews, dry packed meal kits and noodle side dishes.
1545 prepared product that requires assembling before consumption GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: a curry or casserole with rice in individual packages that are heated separately and combined before consumption, meat or seafood in sauce with a serving suggestion to add rice/pasta and/or vegetables before consumption, products that require the consumer to cook and add meat to complete them. These types of meals are not packaged in a container from which they can be eaten and components need to be assembled on a plate prior to consumption or the product needs to be combined with other ingredients prepared by the consumer prior to consumption.
1548 preservative – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium benzoate (E213), potassium bisulphite (E228) and sodium sorbate (E201).
1547 preservative – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as: calcium benzoate (E213), potassium bisulphite (E228) and sodium sorbate (E201).
1552 preservative marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1549 preservative which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1551 preservative which, at time of supply or importation is not a food additive considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: preservative intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
1550 preservative which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: preservative intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
1553 preserved ginger taxable Schedule 1, item 13 of the GST Act applies.
628 pretzel knots/sticks taxable Schedule 1, item 32 of the GST Act applies.
1555 probiotic drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1556 processed cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
629 processed cow's milk (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
630 processed grains, cereals and sugar cane not for human consumption taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
631 profiteroles (filled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1557 profiteroles (unfilled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1558 propellant gas to expel food from a container taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply because the gasses approved for use as food additives have no nutritional value.
1559 prosciutto GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
632 protein shake mix taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1561 protein shake, ready to drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1560 protein/high protein bars taxable Schedule 1, item 11 applies because protein bars are considered to be food of a kind similar to muesli bars or health food bars (refer to ATO ID 2002/1046).
633 psyllium husks taxable Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product. Psyllium husks are considered to have the character of a supplement or laxative.
634 pudding mix (powdered) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
643 puffed corn GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1565 pulses – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1563 pulses – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
1564 pulses – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1566 pumpernickel bread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1568 pumpkin bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1567 pumpkin bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
645 pumpkin seeds (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

 

Q
Detailed food list ID Item GST status Notes
646 quail GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1569 quesadilla dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
648 quiche (perishable, shelf stable, frozen) taxable Schedule 1, item 1 of the GST Act applies.

 

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Detailed food list ID Item GST status Notes
649 rabbit (whole, bone-in and boneless pieces, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1570 rabbit, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
1573 raising agent – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as sodium bicarbonate (E500) and potassium carbonate (E501).
1572 raising agent – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include dietary mineral compounds such as sodium bicarbonate (E500) and potassium carbonate (E501).
1577 raising agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1571 raising agent packaged and marketed for retail sale GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: bicarb soda.
1574 raising agent which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example ammonium bicarbonate (E503).
1576 raising agent which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: raising agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application,
1575 raising agent which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: raising agent intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1578 raw nut mix GST-free Schedule 1, item 16 of the GST Act applies.
1579 raw/unprocessed olives GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1580 recipe base or mix – dry/liquid/paste (packaged and marketed for retail sale) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1581 red bean cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1582 red bean ice-cream taxable Schedule 1, item 28 of the GST Act applies.
1583 red bean mousse GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1584 red bean paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1585 red bean pie (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
1817 red date and rock sugar nutritional supplement taxable Not food for human consumption. It is considered that the essential character of red date and rock sugar nutritional supplement is not that of food, but that of a supplement.
1586 reduced fat milk (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
1587 rehydration drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1588 rehydration drinks, non-carbonated containing less than 90% by volume of fruits or vegetable juice taxable Not a beverage of a kind specified in Schedule 2.
654 relish GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
655 restaurant dishes/meals taxable Dine-in. Exclusion at paragraph 38-3(1)(a) of the GST Act applies.
666 rice (arborio, basmati, short, medium or long grain, white, brown, sticky, wild) – cooked or uncooked, fresh, frozen or shelf stable, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
656 rice cakes GST-free Schedule 1, item 32 of the GST Act does not apply. Rice cakes that are made principally from compressed cereal are considered to be different from biscuits.
657 rice crackers/biscuits taxable Schedule 1, item 32 of the GST Act applies.
1592 rice crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
1591 rice crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1593 rice flavouring mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1594 rice flour/glutinous rice flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
664 rice milk (unflavoured) GST-free Schedule 2, item 4 of the GST Act applies.
665 rice milk powder GST-free Ingredient for a beverage for human consumption that is of a kind specified at Schedule 2, item 1(a) of the GST Act. 'Milk' includes those derived from animal and plant sources. Amended with effect from 18/06/2010.
1595 rice paper GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1597 rice pilaf (takeaway) taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
1596 rice pilaf meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
667 rice pudding (baked, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
668 rice pudding (rice boiled in milk or cream) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 20 of the GST Act does not apply to a rice pudding that is boiled not baked.
1598 rice stick (noodle) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1813 rice syrup GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply. Added with effect from 31 August 2011.
1599 rice vermicelli GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
662 rice, hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
1590 rice-based ice-cream taxable Schedule 1, item 28 of the GST Act applies.
1589 ricotta cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1600 risotto meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies.
1601 roasted cereal beverage powder or granules GST-free Schedule 2, item 8 of the GST Act applies.
669 roasted nuts taxable Schedule 1, item 16 of the GST Act applies.
670 rock salt GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
671 roe and products consisting principally of roe taxable Schedule 1, items 17 and 18 of the GST Act Apply.
1602 rolled oats GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
672 rollmops GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1603 rosemary skewers GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2004/373).
1604 rosewater essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1606 roti wraps (filled) taxable Schedule 1, item 2 of the GST Act applies.
1605 roti wraps (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
673 roulade (without pastry) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1607 rugelach (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply. A rugelach is a sweet crescent shaped pastry product with cocoa and dates spread between layers of pastry similar to a tart or pastry.
1608 rum essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1609 rusks for infants or invalids GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Rusks are excluded from Schedule 1, item 32 of the GST Act by Schedule 1, clause 5 of the GST Act that states that rusks for infants or invalids are not biscuit goods.

A rusk is a very hard dry biscuit or twice baked bread often given to babies that are teething.

 

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Detailed food list ID Item GST status Notes
1610 sago GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
674 salad (e.g. green, rice, pasta, coleslaw) not marketed as a prepared meal GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1611 salad cream GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
675 salad dressings GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1612 salad products supplied in a jar – refrigeration or freezing not required for storage GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
676 salami GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
677 salmon (whole or fillets), supplied for human consumption – raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1613 salmon mousse GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1614 salmon spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
678 salsa GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
679 salt for human consumption (table, rock, iodised, sea) GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1615 sambal oelek GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1616 samosas – hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
680 samosas – refrigerated or frozen, but not hot GST-free Schedule 1, items 22, 23 and 25 do not apply because samosas are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche (refer ATO ID 2001/173)
1617 sandwich spreads GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
681 sandwiches (using any type of bread or roll) taxable Schedule 1, item 2 of the GST Act applies.
1618 sardines GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1619 sarsaparilla drink taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1620 satay sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1621 satay sauce mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1622 satay wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1623 sauce mixes GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
683 sauces such as tomato, barbeque, tartare, apple, marinating, white GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
682 sauerkraut – not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1624 sausage casings (natural) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1625 sausage mince GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
685 sausage rolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
684 sausages GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1626 savaloys GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1627 savoiardi (lady finger cookie) taxable Schedule 1, item 32 of the GST Act applies.
1628 savoury snack consisting wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract that is similar to potato crisps, sticks or straws, corn crisps or chips, bacon or pork crackling or prawn chips taxable Schedule 1, item 18 of the GST Act applies.
1629 savoury snack consisting wholly or partly of any vegetable, herb, fruit, meat, seafood or dairy product or extract that is similar to salted, spiced, smoked or roasted nuts or seeds taxable Schedule 1, item 18 of the GST Act applies.
686 savoury steamed buns GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 27 of the GST Act does not apply.
1631 savoury topped bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1630 savoury topped bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1632 scone mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
687 scones (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
1633 scrolls (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 26 and clause 2 of the GST Act apply.
688 sea cake and sea shanties (frozen) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
690 seafood (whole, fillets, pieces or portions), supplied for human consumption – raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1634 seafood mix – raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
689 seafood prepared meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies. Examples include: curry and rice, mornays, seafood in sauce with pasta and/or vegetables, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
1635 seafood sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
700 seafood sticks – cooked hot takeaway taxable Takeaway. Exclusion at paragraph 38-3(1)(b) of the GST Act applies.
703 seasoning mix, paste, powder or sprinkle GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1636 seaweed – seasoned or roasted and not sold as a crispy or crunchy snack GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1637 seaweed sheets GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1832 seaweed snacks (crunchy or crispy and packaged ready to eat) taxable Food for human consumption that is of a kind specified in item 18 of Schedule 1 of the GST Act. The food is similar to chips covered by item 15 of Schedule 1.
1639 seed potatoes taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply to a product differentiated as a non-food product (refer to ATO ID 2001/271).
1638 seedlings taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
1640 seeds (raw) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
704 seeds (salted, spiced, smoked, roasted, seasoned or otherwise flavoured) taxable Schedule 1, item 16 of the GST Act applies.
1845 seeds or nuts that have been processed by activating in salt water and dehydrating taxable Food for human consumption that is of a kind specified in item 16 of Schedule 1 of the GST Act.
1641 self-saucing pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
705 semolina GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1642 sesame rings/sticks taxable Schedule 2, item 32 of the GST Act applies. Sesame rings/sticks are similar to pretzels.
1643 sesame seed bar taxable Schedule 1, item 8 of the GST Act applies.
707 sesame seed rolls GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
706 sesame seeds GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1644 sfogliatine (venetian puff pastry cookie) taxable Schedule 1, item 32 of the GST Act applies.
708 sheep, live taxable Fact sheet 'GST on livestock and game sales'.
709 sheep's milk, processed (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
710 shepherd's pie (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 22 and clause 2 of the GST Act apply.
1646 sherbet (fizzy powder sweet) taxable Schedule 1, item 8 of the GST Act applies.
1647 sherbet (frozen dessert) taxable Schedule 1, item 29 of the GST Act applies.
1645 sherbet powder to make an effervescent drink taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
711 shortbread taxable Schedule 1, item 32 of the GST Act applies.
1648 shortbread mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1649 shredded chicken (tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1650 shrimp crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
1651 shrimp crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1652 shrimp meat chip taxable Schedule 1, item 18 of the GST Act applies.
1653 shrimp sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
712 shrimps, cooked cold (coated or uncoated), live, fresh, frozen, raw GST-free Crustacean. Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. The exclusion at paragraph 38-4(1)(g) of the GST Act does not apply.
713 shrimps, crumbed or battered (hot) taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
1654 simmer sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1655 sippets (croutons) GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
714 skim milk (liquid, powdered, concentrated or condensed) GST-free Schedule 2, item 1(a) of the GST Act applies.
715 slices (bakery products, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1656 slim/slimming bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
716 small goods (such as cold meats, frankfurts, bacon and pate) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
718 smoked fish products (such as salmon, kippers and eels) (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1657 smoked mussels GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
719 smoked nuts taxable Schedule 1, item 16 of the GST Act applies.
1658 smoked oysters GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1828 smoothie packs containing ingredients such as fruits, vegetables, seeds etc to be used to make smoothie beverages (fresh, frozen, tinned, packaged) taxable An ingredient for a beverage and the ingredient is not of a kind specified in Schedule 2 of the GST Act.
1833 smoothie powder taxable An ingredient for a beverage and the ingredient is not of a kind specified in Schedule 2 of the GST Act.
1659 snack pack (containing taxable and GST-free foods, e.g. cheese and biscuits, dip and crackers) taxable Combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies (refer GSTD 2024/1). Snack packs are usually supplied in a single moulded plastic container with a peel off covering that reveals separate compartments for the cheese/dip and the biscuits/crackers.
731 snails or escargot (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
732 soda water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1660 soft cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
733 soft drinks (carbonated beverages) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1661 soft serve ice-cream taxable Schedule 1, item 28 of the GST Act applies.
1662 soft serve yoghurt taxable Schedule 1, item 28 of the GST Act applies.
738 sorbet taxable Schedule 1, item 29 of the GST Act applies.
740 soup (mixes, canned, dry packet, Tetra® packed) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Soup is specifically excluded from Schedule 1, item 4 of the GST Act.
739 soup bones GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1663 soup sippets (croutons) GST-free Garnish. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1664 soup stock/paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1666 sourdough bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1665 sourdough bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1667 souvlaki wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
746 soy cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
747 soy chips taxable Schedule 1, item 18 of the GST Act applies.
748 soy grits GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1674 soy milk (sweetened) GST-free Schedule 2, item 4 of the GST Act applies because the soy milk is only sweetened not flavoured (refer to ATO ID 2001/366).
744 soy milk (unflavoured) GST-free Schedule 2, item 4 of the GST Act applies.
743 soy milk powder GST-free Ingredient for a beverage for human consumption that is of a kind specified at Schedule 2, item 1(a) of the GST Act. 'Milk' includes those derived from animal and plant sources. Amended with effect from 18/06/2010.
1675 soy sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
749 soy sausages GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
750 soy spread (butter substitute) GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1670 soya beans – farm dressed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1668 soya beans – machine dressed and supplied as food GST-free GSTB 2001/1 Pulses supplied as food for human consumption.
1669 soya beans – machine dressed and supplied as stock feed taxable GSTB 2001/1 Pulses supplied as food for human consumption.
1671 soy-based butter GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1672 soy-based cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1673 soy-based cream cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
742 soy-based ice-cream taxable Schedule 1, item 28 of the GST Act applies.
751 spaghetti, canned (with sauce, sausages or cheese) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1676 speculaas (dutch windmill cookies) taxable Schedule 1, item 32 of the GST Act applies. Food of a kind similar to biscuits or cookies.
753 spice mix, paste, powder or sprinkle GST-free Spice. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1678 spice plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
1677 spiced chickpea savoury snack taxable Schedule 1, item 18 of the GST Act applies.
752 spiced nuts taxable Schedule 1, item 16 of the GST Act applies.
1679 spicy bean sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1680 spirulina powder GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act (refer to ATO ID 2004/677).
1681 spirulina tablets or capsules taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2004/677).
755 sponge cake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1682 sponge cake flour GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1683 sponge cake mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1684 sponge flan case (unfilled) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1846 sport or energy gels containing a significant proportion of carbohydrates as ingredients (such as maltodextrin) and viscous in nature GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
756 sports bars taxable Schedule 1, item 11 of the GST Act applies. Food of a kind similar to muesli bars or health food bars (refer ATO ID 2002/1046)
757 sports drink powder taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
758 sports drinks – rehydration, ready-to-drink taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
759 spreads for bread (such as, jam, peanut butter) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1685 spring roll pastry/wrappers GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
761 spring rolls – hot taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
760 spring rolls – refrigerated or frozen (not hot) GST-free 18/02/2009 Items 22, 23 and 25 do not apply because spring rolls are fried (not baked) savoury products that are not considered similar to pies, pasties, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.
1686 sprinkles taxable Schedule 1, item 14 of the GST Act applies.
763 squid – hot, crumbed or battered taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
762 squid – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1688 stabiliser – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: carbohydrate derivatives such as carrageenan (E407), modified starches such as acid treated starch (E1401) and dextrin roasted starch (E1400) and proteases (E1101) that are enzymes (proteins) that catalyze chemical reactions.
1687 stabiliser – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. For example: carbohydrate derivatives such as carrageenan (E407), modified starches such as acid treated starch (E1401) and dextrin roasted starch (E1400) and proteases (E1101) that are enzymes (proteins) that catalyze chemical reactions.
1692 stabiliser marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1689 stabiliser which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: polyvinylpyrrolidone (E1201) a polymer with no nutritional value.
1691 stabiliser which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: stabilisers intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
1690 stabiliser which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: stabilisers intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application
764 steamed pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1693 sticky date pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1694 stimulant drink, ready-to-drink taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
1696 stir through sauce GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1695 stir-fry paste GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
766 stock (liquid, powder, cubes, paste) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1697 stock feed taxable Not food for human consumption. Paragraph 38-4(1)(a) does not apply.
1698 strasburg GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1699 strawberry essence GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1700 strudel (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
1701 stuffed vine leaves GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
767 stuffing – hot cooked taxable Dine-in or takeaway. Exclusion at paragraph 38-3(1)(a) or paragraph 38-3(1)(b) of the GST Act applies.
768 stuffing mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1702 suet mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
769 sugar GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1708 sugar cake decorations taxable Schedule 1, item 14 of the GST Act applies.
1709 sugar candy/sugar candy substitutes taxable Schedule 1, item 8 of the GST Act applies.
771 sugar cane juice (non alcoholic and non-carbonated) containing at least 90% by volume of juice GST-free Schedule 2, item 12 of the GST Act applies.
1703 sugar cane juice containing less than 90% by volume of juice taxable Not a beverage of a kind specified on Schedule 2 of the GST Act.
1710 sugar flowers taxable Schedule 1, item 14 of the GST Act applies.
1705 sugar marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1706 sugar substitute (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: saccharin, aspartame and phenylalanine.
1707 sugar supplied as ingredient for brewing i.e. home or industrial brewing taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1704 sugar, processed and supplied as food for human consumption GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
772 sugar-free confectionery taxable Schedule 1, item 8 of the GST Act applies.
1827 sukhiyan (Indian deep fried mung bean balls) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.
773 sundried or semi-dried tomatoes GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
774 sunflower seeds GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1711 sunflower spread GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
775 sushi taxable Schedule 1, item 4 of the GST Act applies.
1712 sushi mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1713 sushi seasoning GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1714 sushi wrappers GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1715 sweet & sour sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1723 sweet chilli wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1718 sweetening agent – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: lactitol (E966) and xylitol (E967), sweeteners containing amino acids such as: alitame (E956) and dietary mineral compounds such as: calcium cyclamate (E952) and potassium saccharine (E954).
1717 sweetening agent – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Examples include hydrogenated carbohydrates such as: lactitol (E966) and xylitol (E967), sweeteners containing amino acids such as: alitame (E956) and dietary mineral compounds such as: calcium cyclamate (E952) and potassium saccharine (E954).
1716 sweetening agent (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. Examples include: saccharin, aspartame and phenylalanine.
1722 sweetening agent marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1719 sweetening agent which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1721 sweetening agent which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: sweetening agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
1720 sweetening agent which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: sweetening agents intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application.
777 sweetly filled or coated buns (a glaze is not considered a sweet coating, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 27 and clause 2 of the GST Act apply.
776 sweets taxable Schedule 1, item 8 of the GST Act applies.
779 syrups (such as maple syrup and ice-cream topping) for flavouring food GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
778 syrups for use to flavour beverages taxable Paragraph 38-3(1)(d) of the GST Act applies as the product is an ingredient for a beverage that is not of a kind specified in Schedule 2 of the GST Act. Paragraph 38-3(1)(d) of the GST Act applies even if the product has a subsidiary use as an ingredient for non-beverage food products. Determining whether a product is an ingredient for a beverage or is an ingredient for a non-beverage food product requires identifying the essential character of the product. Factors to consider include the appearance, viscosity, taste, ingredients, marketing and packaging of the product.
1834 syrups marketed principally as an ice coffee preparation GST-free Paragraph 38-4(1)(d) of the GST Act applies as the product is an ingredient for a beverage. The product is of a kind specified in item 7 of Schedule 2 of the GST Act.

 

T
Detailed food list ID Item GST status Notes
780 table salt GST-free Seasoning. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1724 taco dinner kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1725 taco sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1726 taco shells unfilled GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
781 tahini GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1727 tandoori wrap kit GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1728 tapenade GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
782 tapioca GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1729 tapioca pudding (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1730 tapioca starch GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1731 tarama (cod or carp roe) taxable Schedule 1, item 17 of the GST Act applies.
1733 taro crackers/chips (ready to eat) taxable Schedule 1, item 18 of the GST Act applies.
1732 taro crackers/chips (that need to be cooked before eating) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
786 tart shells, unfilled GST-free Ingredients for food, paragraph 38-4(1)(b) applies and none of the exclusions in section 38-3 of the GST Act apply.
784 tartare sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
785 tarts (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
783 tartufo taxable Schedule 1, item 29 of the GST Act applies.
787 tea (bags, loose, instant) GST-free Schedule 2, item 5 of the GST Act applies.
1736 tea tree oil for medicinal or cosmetic purposes taxable Not an oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act does not apply.
788 tea, ready-to-drink taxable Schedule 2, clause 2 of the GST Act applies.
1734 tea, supplied for medicinal or therapeutic purposes taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply. A product marketed with a recommended dosage and/or information on its medicinal benefits is considered to have the character of a medicinal preparation.
789 teacake (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
1735 teacakes taxable Schedule 1, item 32 of the GST Act applies. Food of a kind similar to biscuits.
1737 teriyaki sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
790 terrines GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1740 thickener – food additive which, at time of importation would, if it had been a supply; have a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and be supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Most thickeners are derived from carbohydrates.
1739 thickener – food additive which, at time of supply: has a measurable nutritional value (carbohydrate, fat, protein, vitamin or dietary mineral); and is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply. Most thickeners are derived from carbohydrates.
1738 thickener (packaged and marketed for retail sale) GST-free Exempt food additive (retail sale). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(a) of the GST Regulations apply. For example: xanthan gum
1744 thickener marketed as an ingredient for confectionery taxable Schedule 1, item 8 of the GST Act applies.
1741 thickener which, at time of supply or importation has no measurable nutritional value taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply.
1743 thickener which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: thickeners intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1742 thickener which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: thickeners intended for use in the manufacture of pet food, nutritional supplements, pharmaceuticals or other non-food application.
1746 thickshake mix marketed for the purpose of flavouring milk GST-free Schedule 2, item 9 of the GST Act applies (refer to ATO ID 2002/982).
1745 thickshakes taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1747 tinned fish (herrings, mackerel fillets, pilchards, salmon, sardines, tuna) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1748 tinned meals (casserole, chilli, curry, beef, chicken, fish, pasta) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 4 of the GST Act does not apply to prepared products that are shelf stable.
1749 tinned shellfish (mussels, oysters) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
792 toffee apples GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Schedule 1, item 8 of the GST Act does not apply as the product consists principally of an apple rather than confectionery.
793 tofu GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1750 tofu mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
794 tomato paste GST-free Ingredients for food, paragraph 38-4(1)(b) applies and none of the exclusions in section 38-3 of the GST Act apply.
795 tomato purée GST-free Ingredients for food, paragraph 38-4(1)(b) applies and none of the exclusions in section 38-3 of the GST Act apply.
796 tomato sauce/ketchup GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
797 tongue GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
798 tonic water taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
799 toppings (such as maple syrup and ice-cream topping) for flavouring food GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1751 torte (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
800 tortillas (unfilled) GST-free Ingredients for food, paragraph 38-4(1)(b) applies and none of the exclusions in section 38-3 of the GST Act apply.
1752 trail bars taxable Schedule 1, item 11 of the GST Act applies (food of a kind similar to muesli bars or health food bars).
1754 trail mix containing processed/treated nuts, crystallised/glace fruit or confectionery pieces taxable Combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies (refer GSTD 2024/1).
1753 trail mix containing raw nuts and/or seeds and/or dried fruits only GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1755 treacle GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
801 truffles (fungi) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1402 tuna and biscuits sold as a single item for consumption taxable Combination of foods, at least one of which is of a kind specified in Schedule 1 of the GST Act. Paragraph 38-3(1)(c) of the GST Act applies (refer GSTD 2024/1).
1756 tuna (whole or fillets), supplied for human consumption – raw, fresh, frozen, smoked, tinned, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1757 tuna spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1759 turkey (whole, pieces, boneless breast, leg or thigh, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1758 turkey, live taxable Exclusion from the meaning of food at paragraph 38-4(1)(g) of the GST Act applies.
802 turkey, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1760 Turkish bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
804 Turkish bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1761 Turkish delight taxable Schedule 1, item 8 of the GST Act applies.
805 TV dinners that: directly compete with takeaways and restaurants, need refrigeration or freezing for their storage and are marketed as a prepared meal taxable Schedule 1, item 4 of the GST Act applies. Examples include: curry and rice, mornays, seafood in sauce with pasta and/or vegetables, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
1762 two-minute noodles GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.

 

U
Detailed food list ID Item GST status Notes
806 UHT/long-life milk GST-free Schedule 2, item 1(a) of the GST Act applies.
1763 unfermented clarified grape juice for use in the manufacture of wine taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2001/373).
1764 unfermented grape juice (still containing 5-8% pulp) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2001/372).
808 unleavened bread (not crispbread) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1765 unprocessed cow's milk taxable Unprocessed cow's milk. Exclusion from the meaning of food at paragraph 38-4(1)(ga) of the GST Act applies.
809 unprocessed grain, cereal or sugar cane taxable Exclusion from the meaning of food at paragraph 38-4(1)(h) applies.
810 unsalted raw nuts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
811 unshelled nuts (not processed) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1766 used cooking oil that is not marketed for culinary purposes taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product (refer to ATO ID 2002/878).
1824 uzhunnu vada (Indian deep fried urad bean balls) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.

 

V
Detailed food list ID Item GST status Notes
1767 vanilla bean paste GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1768 vanilla bean pods GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1769 vanilla essence/extract (natural or imitation) GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
812 veal (joints, steaks, ribs, diced, sliced, minced/ground), supplied for human consumption – raw, fresh or frozen GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1770 veal, not supplied for human consumption (for example: pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply to a product differentiated as a non-food product.
813 vegeburgers (complete with bun) taxable Schedule 1, item 6 of the GST Act applies.
1772 vegetable bread and rolls (filled) taxable Schedule 1, item 2 of the GST Act applies.
1771 vegetable bread and rolls (unfilled) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1773 vegetable cheese GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
815 vegetable croquette (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1826 vegetable cutlet (battered/crumbed, deep fried vegetable patty) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1776 vegetable drink concentrate containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1775 vegetable drink containing less than 90% by volume of juice taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1777 vegetable drink powder taxable Not an ingredient for a beverage of a kind specified in Schedule 2 of the GST Act.
1774 vegetable flavouring sauces GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
817 vegetable juice (non alcoholic and non-carbonated) containing at least 90% by volume of juice GST-free Schedule 2, item 12 of the GST Act applies.
1778 vegetable oil GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply..
1779 vegetable patty (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1780 vegetable plant (still being grown in soil or hydroponic medium) taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
823 vegetable seedlings taxable Live plant. Exclusion from the meaning of food at paragraph 38-4(1)(i) of the GST Act applies.
824 vegetable triangles (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 25 and clause 2 of the GST Act apply.
816 vegetables (fresh, frozen, dried, pickled, bottled, tinned) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
818 vegetables, not supplied as food for human consumption (for example: stock feed or pet food) taxable Not food for human consumption. Paragraph 38-4(1)(a) of the GST Act does not apply.
1782 vegetarian meal that does not need refrigeration or freezing for its storage GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: canned baby food, baked beans, spaghetti and meat substitute stews, dry packed meal kits and noodle side dishes.
1781 vegetarian meal that requires assembling before consumption GST-free Exclusion at Item 4, Schedule 1 does not apply. Examples include: a curry or casserole with rice in individual packages that are heated separately and combined before consumption, meat substitute in sauce with a serving suggestion to add rice/pasta and/or vegetables before consumption, products that require the consumer to cook and add other ingredients to complete them. These types of meals are not packaged in a container from which they can be eaten and components need to be assembled on a plate prior to consumption or the product needs to be combined with other ingredients prepared by the consumer prior to consumption.
826 vegetarian meal that: directly competes with takeaways and restaurants, needs refrigeration or freezing for its storage and is marketed as a prepared meal taxable Exclusion at Item 4, Schedule 1 applies. Examples include: curry and rice, mornays, vegetables in sauce with pasta or rice, fresh or frozen prepared lasagne, sushi, cooked pasta dishes complete with sauce, frozen TV dinners, fresh or frozen complete meals that include meat substitute and vegetables and low fat dietary meals. These types of meals are usually packaged in a container from which they can be eaten.
825 vegetarian meat substitutes (not hot) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1783 vinaigrette GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1786 vine leaves GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
827 vinegar (balsamic, brown, cider, flavoured, malt, red wine, white wine, white, spiced) GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1785 vinegar dressing GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1784 vinegar glaze GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1787 virgin coconut oil – supplied as an ingredient for food for human consumption GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply (refer to ATO ID 2002/164).
1788 vitamin – food additive which, at the time of supply is supplied for use solely or predominantly in the composition of food; and is essential to the composition of that food GST-free Exempt food additive (food manufacture). Paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
1789 vitamin – food additive which, at time of importation would, if it had been a supply, have been supplied for use solely or predominantly in the composition of food; and be essential to the composition of that food GST-free Exempt food additive (import). Section 13-10 and paragraph 38-3(1)(e) of the GST Act and paragraph 38-3.02(2)(b) of the GST Regulations apply.
1791 vitamin (capsule, caplet, tablet or tincture) taxable Not food for human consumption. It is considered that the essential character of vitamin capsules, caplets, tablets or tinctures is not that of food, but that of a supplement.
1790 vitamin which, at time of supply or importation is not considered essential to the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: vitamins intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
828 vitamin which, at time of supply or importation is not intended for use in the composition of food for human consumption taxable Not an exempt food additive. Paragraph 38-3(1)(e) of the GST Act and subregulation 38-3.02(2) of the GST Regulations do not apply. For example: vitamins intended for use in the manufacture of pet food, alcoholic beverages, nutritional supplements, pharmaceuticals or other non-food application
830 vol-au-vent (filled, supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 23 and clause 2 of the GST Act apply.
829 vol-au-vent case (unfilled) GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

 

W
Detailed food list ID Item GST status Notes
1792 wafer paper sheets marketed as ingredients for confectionery taxable Schedule 1, item 8 of the GST Act applies (refer to ATO ID 2004/442).
831 wafers taxable Schedule 1, item 32 of the GST Act applies.
1793 waffle cones taxable Schedule 1, items 20 and 32 of the GST Act apply.
832 waffles (supplied hot or cold or requires cooking, heating, thawing or chilling prior to consumption) taxable Schedule 1, item 20 and clause 2 of the GST Act apply.
833 wasabi GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1795 wasabi peanuts taxable Schedule 1, item 18 of the GST Act applies.
1794 wasabi peas taxable Schedule 1, item 18 of the GST Act applies.
1796 water chestnuts GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
834 water crackers or biscuits taxable Schedule 1, item 32 of the GST Act applies.
835 water, demineralised (not for human consumption) taxable Not a beverage for human consumption. Paragraph 38-4(1)(c) of the GST Act does not apply.
836 water, natural non-carbonated without any additives (including spring and mineral) GST-free Schedule 2, item 14 of the GST Act applies.
1847 water, where alkaline or other additives are added taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.

When additional alkaline or other additives are added, such as through a manufacturing process, item 14 of Schedule 2 of the GST Act does not apply.
1799 weight-loss drink or shake taxable Not a beverage of a kind specified in Schedule 2 of the GST Act. Schedule 2, item 13 of the GST Act does not apply.
1797 weisswurst GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
837 wheat germ GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
838 wheat germ oil (culinary use) GST-free Fat/oil marketed for culinary purposes. Paragraph 38-4(1)(f) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1798 wheat gluten (meat substitute) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
839 whey GST-free Schedule 2, item 1(c) of the GST Act applies.
1800 whey – lactofermented concentrate taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, items 1(c) and 2 of the GST Act do not apply (refer to ATO ID 2002/223).
841 whey paste GST-free Schedule 2, item 1(c) of the GST Act applies.
840 whey powder GST-free Schedule 2, item 1(c) of the GST Act applies.
1801 whey protein powder taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, items 1(c) and 9 of the GST Act do not apply (refer to ATO ID 2002/224).
844 wine (alcoholic and non-alcoholic, still and sparkling) taxable Not a beverage of a kind specified in Schedule 2 of the GST Act.
1802 wine making ingredients taxable Not ingredients for a beverage of a kind specified in Schedule 2 of the GST Act
1803 wine must (consisting of grape juice, pulp, skins and seeds) taxable Not an ingredient for a beverage that is specified in Schedule 2 of the GST Act. Schedule 2, item 10 of the GST Act does not apply (refer to ATO ID 2001/193).
1804 wine vinegar GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1805 worcestershire sauce GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

 

X

 

Y
Detailed food list ID Item GST status Notes
1806 yeast GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1835 yeast and malt for brewing alcoholic beverages taxable Product is an ingredient for a beverage under paragraph 38-4(1)(d) of the GST Act and is not of a kind specified in Schedule 2 of the GST Act.
849 yeast extracts GST-free Flavouring. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
848 yeast-based spread GST-free Condiment. Paragraph 38-4(1)(e) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
850 yeast-free bread GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
855 yoghurt (made from any milk, plain or flavoured, regular or reduced fat) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1807 yoghurt drink powder taxable ATO ID 2003/1181 Item 9, Schedule 2 does not apply.
860 yoghurt starter powder GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.
1848 yoghurt with breakfast cereal (where the yoghurt and dry breakfast cereal are in separate compartments of the one product) taxable Schedule 1, item 4 of the GST Act applies as the product is of a kind marketed as a prepared meal (breakfast).
1808 Yorkshire pudding – fresh or frozen, but not hot GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.
1809 Yorkshire pudding mix GST-free Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.

 

Z
Detailed food list ID Item GST status Notes
1814 zabaglione (Italian cream mousse) GST-free Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act. Added with effect from 31 August 2011.

References

Business Line:  ISP

Details of the GST status of major food and beverage product lines history
  Date: Version: Change:
  1 July 2010 Original ruling  
  31 August 2011 Consolidated ruling Addendum
  27 August 2014 Consolidated ruling Addendum
  17 January 2018 Consolidated ruling Addendum
  28 June 2023 Consolidated ruling Addendum
You are here 28 February 2024 Consolidated ruling Addendum
  28 August 2024 Consolidated ruling Addendum

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