1 Is the supply of the Product a GST-free supply of food under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
1 No. This ruling applies for the following periods: X XXX 20XX to X XXX 20XX The scheme commenced on X XXX 20XX
You are registered for goods and services tax (GST). The Product is made from the following ingredients: ingredients and packaging description provided. The Product size and attributes description provided. The Product manufacturing and safety details provided. The Product is manufactured overseas. The manufacturer does not advertise the Product. At this stage, you will sell the Product to a particular retailer only. The Product is sold to the XX Department of the retailer. This Product will be displayed in the XX section of the retailer. To promote the Product, you will be doing instore sampling at the retailer. There may be discount coupons offered or a magazine article to promote the Product, but it will be limited to the retailer only.
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 paragraph 38-3(1)(c) A New Tax System (Goods and Services Tax) Act 1999 section 38-4 A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(a) A New Tax System (Goods and Services Tax) Act 1999 Schedule 1 Summary The supply of the Product is not a GST-free supply under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) as the Product is excluded from being GST-free by paragraph 38-3(1)(c). The Product is of a kind of food covered by Item 8 in the table in clause 1 of Schedule 1 (Schedule 1) which specifies confectionery, *food marketed as confectionery, food marketed as