1. Is your supply of Product 1 and Product 2 ( Products) a GST-free supply under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? 2. Is your importation of the Products a non-taxable importation under section 13-10 of the GST Act?
1.Your supply of the Products is not GST-free as it is excluded from being GST-free under paragraph 38-3(1)(c) of the GST Act. 2.Your importation of the Products is a taxable importation under subsection 13-5 (1) of the GST Act.
You are registered for GST. You import the Products from the overseas manufacturer and supply the Products in Australia: The Products will be sold in the freezers of supermarkets, and to foodservice industry. You provided photos of the packaging, the price of the Products, the sample and the manufacturing process. The manufacturing process shows that the Products are cooked before being frozen and packed . The cooking instructions provide that the Products can be heated in the microwave oven or on the cooktop and served .
A New Tax System (Goods and Services Tax) Act 1999 (GST Act): section 38-2 section 38-3 paragraph 38-3(1)(c) section 38-4 paragraph 38-4(1)(b) section 9-5 section 13-5 section 13-10 Schedule 1 clause 1 table item 4 Answers 1. No, your supply of the Products is not GST-free as it is excluded from being GST-free under paragraph 38-3(1)(c) of the GST Act. Cooked pasta dishes sold complete with sauce, are food of a kind marketed as prepared meals under item 4 of the table in schedule 1 of the GST Act (Item 4). 2. No, your importation of the Products does not meet the non-taxable importation requirement of subsection 13-10(b) of the GST Act because the supply of the Products is not GST-free. As such, your importation of the Products is a taxable importation under subsection 13-5 (1) of the GST