popping balls, popping pearls, tapioca pearls, aloe vera, jellies and other toppings and ingredients that are for adding to beverages (such as milk tea, fruit tea, bubble tea)

ATO Reference

#1844

ATO Notes

Paragraph 38-3(1)(d) applies as the product is an ingredient for a beverage that is not of a kind specified in Schedule 2 of the GST Act. Paragraph 38-3(1)(d) applies even if the product has a subsidiary use as an ingredient for non-beverage food products.Determining if a product is an ingredient for a beverage requires consideration of the basic nature of the goods, including their composition and function.