Is the supply of the Products GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Based on the information provided, the Products have the essential character of food for human consumption and thus, they satisfy the definition of 'food' under paragraph 38-4(1)(a) of the GST Act. In addition, the supply of the Products does not fall within any of the exclusions under section 38-3 of the GST Act. As such, the supply of the Products is GST-free under section 38-2 of the GST Act. This ruling applies for the following period: 1 July 20YY - 30 June 20YY
The entity is registered for GST. The entity sells the Products that were developed to deliver the right mix of nutrients in one package. The Products are described as a source of carbohydrate that provide consumers with an energy boost. The entity provided samples of the Products.
A New Tax System (Goods and Services Tax) Act 1999 section 38-2 A New Tax System (Goods and Services Tax) Act 1999 section 38-3 A New Tax System (Goods and Services Tax) Act 1999 section 38-4