🥦GSTFree
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syrups for use to flavour beverages

TAXABLE — +10% GST applies

This item attracts GST. The price you see includes 10% tax.

📦 Other

ATO Reference

#778

ATO Notes

Paragraph 38-3(1)(d) of the GST Act 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) of the GST Act applies even if the product has a subsidiary use as an ingredient for non-beverage food products. Determining whether a product is an ingredient for a beverage or is an ingredient for a non-beverage food product requires identifying the essential character of the product. Factors to consider include the appearance, viscosity, taste, ingredients, marketing and packaging of the product.