GST Rules

It is exceptionally important that you understand the GST implications when purchasing products offered on a B2B Marketplace

Not all Food attracts GST.

All Beverages, Domestic Services and Consumables do attract GST Except: Beverages that are GST-free include milk (but not flavoured milk), tea, coffee, dry preparations for flavouring milk, fruit juices (but not fruit juice drinks), beverages for infants or invalids and natural water.

When a product listing is created, it is the Suppliers responsibility to select the correct category for products and correspondingly the correct Tax category.

If you need to confirm please refer to the ATO ruling on such items or seek professional advice:

https://www.ato.gov.au/law/view/document?DocID=GII/GSTIIFL1/NAT/ATO/00001

https://www.ato.gov.au/calculators-and-tools/gst-food-classification/