GST and food

See what is defined as 'food' under GST law.

Find out at what stages GST is applied in the food supply chain.

Lists examples of foods and beverages that are GST-free.

Lists examples of food and beverages that are taxable.

Understand when a mixed GST status applies to food.

How the way food items are marketed affects their GST status.

How 'premises' is defined in the GST Act.

How GST applies to food packaging.

The GST food and beverage classification guidance is being updated.