🥦GSTFree
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baking mixes (e.g. biscuit, cake, cookie, cupcake, fairy cake) that contain chocolate chips within the mix (and contains no taxable food)

✅

GST-Free

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

🍬 Confectionery

ATO Reference

#1838

ATO Notes

Ingredients for food. Paragraph 38-4(1)(b) of the GST Act applies and none of the exclusions in section 38-3 of the GST Act apply.Cooking/baking chocolate in a baking mix is not food of a kind marketed as an ingredient for confectionery. Schedule 1, item 8 of the GST Act does not apply.