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EV 1052506374312 — Food ingredient requiring further processing (not ready-to-eat) · Tullian

EV 1052506374312currentnon-binding advice

GST and food classification

Food ingredient requiring further processing (not ready-to-eat)

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

Is the supply of the Product GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Yes. The supply of the Product is GST-free under section 38-2 of the GST Act because: • the Product satisfies the definition of food in paragraph 38-4(1)(b) of the GST Act as an ingredient for food for human consumption; and • the supply of the Product does not fall within any exclusions in section 38-3 of the GST Act. This ruling applies for the following period : February 20XX to February 20XX

You are registered for GST. You procure and supply the Product within Australia. The Product is used to make a food product. The Product requires further processing prior to consumption and is not ready-to-eat, nor is marketed as ready-to-eat.

A New Tax System (Goods and Services Tax) Act 1999 , section 9-5 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

Details

Type: EPA
Issued: 17 Feb 2026

Source

ATO Legal Database ↗