Guidelines for allocation of GST Codes

This guide will help you understand the different GST Codes and assign them correctly for product catalogue maintenance and order processing.

Below are the guidelines for allocating GST Codes to a product:

GST (Y): Product is subject to GST tax for suppliers, retailers and end-user customers.
GST free (F): Product is subject to GST tax for suppliers/retailers, but exempt from GST tax for end-user customers.
No GST (N): Product is completely exempt from GST tax.

To help you better understand how to allocate GST Codes, here are some examples:

GST Code	GST paid by suppliers/retailers	GST paid by end-customers	Product Examples
GST (Y)	Yes	Yes	Vitamins Beauty products Confectionery
GST free (F)	No	No	Sunscreen preparations Personal and surgical lubricants Some menstrual products Some basic food (e.g. fruits and vegetables)
No GST (N)	Yes	No	OTC medicines (schedule 2 and 3) Prescription medicines (schedule 4 and 8)

The above examples are for illustration purposes only and may be subject to change from the time this guide is written. Please consult the Australian Tax Office (ATO) for the most up-to-date information.