Hot and cold food supplied as a single item for consumption away from the premises (such as sausage and onion on a slice of bread) is subject to GST. Food you sell while it is still warm because it happens to be freshly cooked is GST-free (unless it falls under another category of taxable food).
GST-free food 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.
GST applies to all food and beverages consumed on the premises that supplied them, and to hot food supplied as take-away. Other foods may be GST-free.
What food items are not taxable under GST?
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.
Also, is pet food taxable under GST?
, and main navigation. Pet food or any food labelled or specified for animals. Pet food Pet food is taxable. Any food labelled or specified for animals is not ‘food’ under GST law, as it is not for human consumption. Prepared meals Prepared meals are taxable.
The next thing we wondered was; is a bread roll taxable under GST?
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.
What are savoury snacks for GST purposes?
Generally, foods that were savoury snacks for wholesale sales tax purposes are also classed as savoury snacks for GST purposes. Some specific points are: seeds and nuts that have been processed or treated by salting, spicing, smoking, roasting or similar processing or treating, are taxable.