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Is your food item subjectable to GST?

Updated: Oct 21, 2022

Even though your food item appears in the GST-free list, it may still be subject to GST under one of the taxable rules. For example, bread rolls are GST-free unless they are sold in a restaurant. Always check the taxable food lists when working out the GST status of a food item.

The following foods are GST-free:

  • bread and bread rolls without a sweet coating (such as icing) or filling – a glaze is not considered a sweet coating

  • cooking ingredients, such as flour, sugar, pre-mixes and cake mixes

  • fats and oils for cooking

  • unflavoured milk, cream, cheese and eggs

  • spices, sauces and condiments

  • bottled drinking water

  • fruit or vegetable juice (of at least 90% by volume of juice of fruit or vegetables)

  • tea and coffee (unless ready-to-drink)

  • baby food and infant formula (for children under 12 months of age)

  • all meats for human consumption (except prepared meals or savoury snacks)

  • fruit, vegetables, fish and soup (fresh, frozen, dried, canned or packaged)

  • spreads for bread (such as honey, jam and peanut butter)

  • breakfast cereals.

For more information see the GST food classification flow charts.


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