What Is GST Exempt? (List of Products)

The answer to the question of what is GST exempt is not possible to give in a single line as there are various products that are GST exempt and below is the list of the exempted products.

Basic Food Items

The Australian government exempts certain types of food items from GST. This is to ensure that basic food items are affordable for all Australians. Fresh food such as vegetables, fruit, meat, fish, and poultry are all exempt from GST.

GST-Free Food Lists:

• Bread: all types of bread, including rolls, bagels, and flatbreads.

• Cereals: most types of cereals, including oats, muesli, and cornflakes.

• Fresh fruits and vegetables: all fresh fruits and vegetables, including canned or frozen varieties.

• Meat: all types of meat, including beef, lamb, pork, and chicken.

• Fish and seafood: all types of fresh and frozen fish and seafood.

• Milk: all types of milk, including fresh milk, long-life milk, and flavoured milk.

• Cheese: all types of cheese, including cheddar, brie, and feta.

• Eggs: all types of eggs, including chicken, duck, and quail eggs.

• Honey: all types of honey, including raw honey and flavoured honey.

• Nuts and seeds: all types of nuts and seeds, including almonds, cashews, and sunflower seeds.

• Spices and herbs: all types of spices and herbs, including cinnamon, basil, and thyme.

• Tea and coffee: all types of tea and coffee, including black tea, green tea, and instant coffee.

Medical & Healthcare Services

Public healthcare services such as doctor visits and hospital stays are GST-free. Additionally, most medical and healthcare services provided by registered healthcare professionals are also exempt from GST. These services include dental and optometry services, medical consultations, and some prescription medicines.

GST-free Health Products:

• Condoms: all types of condoms are GST-free.

• Sunscreen: all types of sunscreen, including lotions, sprays, and sticks, are GST-free.

• Nicotine patches and gum: all types of nicotine patches and gum are GST-free.

• Blood glucose monitoring strips: all types of blood glucose monitoring strips are GST-free.

• Sanitary products: all types of sanitary products, including tampons and pads, are GST-free.

• Incontinence products: all types of incontinence products, including pads and adult diapers, are GST-free.

• Hearing aids and batteries: all types of hearing aids and batteries are GST-free.

• Artificial limbs and appliances: all types of artificial limbs and appliances are GST-free.

• Breast prostheses: all types of breast prostheses are GST-free.

• Wheelchairs and mobility aids: all types of wheelchairs and mobility aids are GST-free.

• Orthotic and prosthetic appliances: all types of orthotic and prosthetic appliances are GST-free.

• TENS machines: all types of TENS machines are GST-free.

It is important to note that other health products, such as over-the-counter medications and prescription medications, are generally subject to GST.

List of GST-Free Medicines

In Australia, most medicines are subject to GST. However, there are some exceptions. The Australian government exempts certain types of medicines from GST to ensure that essential medicines are affordable for all Australians. Below is a list of all the GST-free medicines in Australia:

Prescription Medicines: all prescription medicines are exempt from GST.

Over-The-Counter (OTC) Medicines: OTC medicines are generally subject to GST, with the exception of certain items such as nicotine replacement therapy (NRT) products.

Basic medical and surgical aids: basic medical and surgical aids such as bandages, gauze, plasters, and dressings are exempt from GST.

Contraceptive Pills and devices: all contraceptive pills and devices.

Infant Formula: all types of infant formula are GST-free.

Vitamins and minerals: all types of vitamins and minerals are generally subject to GST, with the exception of certain items such as folic acid and Vitamin D supplements.

You should note that some medicines may be subject to GST if they are supplied in conjunction with other products or services. For example, if a medicine is supplied as part of a consultation or other service, it may be subject to GS.

Educational Services

Private educational services such as private tuition and student fees are exempt from GST. This is to ensure that education is accessible and affordable for all Australians.

Childcare Services

Childcare services are exempt from GST. This includes both childcare services provided by the government and private childcare providers.

Religious Services

Religious services provided by religious institutions, such as weddings and funerals, are exempt from GST. This is to ensure that Australians are able to practice their religion without additional financial burden.

Bare Land and Residential Premises

Bare lands and residential premises, such as houses and apartments, are exempt from GST. This includes the sale and lease of residential premises and services related to the sale or lease of residential premises.

Financial Services

Some financial services are exempt from GST, including most insurance premiums and some loans. This is to ensure that Australians are able to access financial services without additional financial burden.

Exports

Goods and services exported outside of Australia are not subject to GST. This is to ensure that Australian businesses are competitive in international markets.