GST status of Cocoa Powder & Cocoa Butter

On 28 June 2023, the Australian Taxation Office (the ATO) issued an update to “Goods and Services Tax Industry Issue – Detailed Food List – Details of the GST status of major food and beverage product lines”. The update confirms that cocoa powder, cocoa mass (i.e. liquor) and cocoa butter marketed as an ingredient for confectionary is taxable/subject to GST.

For more information regarding taxable items, click on the link below which will lead to you the ATO website:

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