Note 1: See section 38-3.
Note 2: The second column of the table is not operative (see section 182-15).
* Beverages specified in the third column of the table are GST-free.
Item | Category | |
1 |
Milk products | any of the following products: (a) milk, skim milk or buttermilk (whether liquid, powdered, concentrated or condensed); (b) casein; (c) whey, whey powder or whey paste |
2 |
| * beverages consisting of products referred to in item 1 (or a combination of those products), to the extent of at least 95%, but not including flavoured beverages |
3 |
| lactose |
4 | Soy milk and rice milk |
* beverages consisting principally of soy milk or rice milk, but not including flavoured beverages |
5 | Tea, coffee etc. | tea (including herbal tea, fruit tea, ginseng tea and other similar * beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt |
6 |
| malt extract, if it is marketed principally for drinking purposes |
7 |
| preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, or preparations for malted * beverages |
8 |
| preparations marketed principally as substitutes for preparations covered by item 6 or 7 |
9 |
|
dry preparations marketed for the purpose of flavouring milk |
10 |
Fruit and vegetable juices | concentrates for making non-alcoholic * beverages, if the concentrates consist of at least 90% by volume of juices of fruits |
11 |
| non-alcoholic carbonated * beverages, if they consist wholly of juices of fruits or vegetables |
12 |
| non-alcoholic non-carbonated * beverages, if they consist of at least 90% by volume of juices of fruits or vegetables |
13 | Beverages for infants or invalids | * beverages, and ingredients for beverages, of a kind marketed principally as * food for infants or invalids |
14 | Water | natural water, non-carbonated and without any other additives |
None of the items in the table relating to the category of tea, coffee etc. include any * beverage that is marketed in a ready-to-drink form.
For the purposes of items 11 and 12 in the table, herbage is treated as vegetables.