🥦GSTFree
← Back to search

fruit (fresh, dried, canned, packaged) which is not an ingredient for a beverage (excluding processed ready-to-eat fruit that is crispy or crunchy)

GST-Free

No GST applies to this item. You pay 0% tax on it.

📦 Other

ATO Reference

#356

ATO Notes

Food for human consumption that is not of a kind specified in Schedule 1 of the GST Act.For example, freeze-dried fruit is often crispy and crunchy and therefore taxable under item 18 of Schedule 1 (because it is food similar to that covered by item 15 of Schedule 1).