dumplings, including similar products such as gyoza, wonton, siu mai or shaomai, refrigerated or frozen (not hot), not marketed as a prepared meal

ATO Reference

#1861

ATO Notes

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.Schedule 1, item 4 may have application to dumplings where the product's own marketing presents it as a complete meal (refer paragraphs 63 to 66 and Example 8 of GSTD 2025/1).Schedule 1, items 22, 23 and 25 do not apply, as they are not considered to be the same kind of food as pies, pastries, sausage rolls, tarts, pastries, pastizzi, calzoni or brioche.