TaxTMI 
TaxTMI 
Whether GST is applicable on Flower Bouquets when Bouquet are made from fresh cut flowers and certain decorative items and packing paper is used in making the Bouquets.
GST on Flower Bouquets
29 Jul 2019 
6 Replies 
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GST exemption on flower bouquets when made from fresh cut flowers; seek advance ruling if classification doubt persists.
GST exemption applies to flower bouquets made predominantly from fresh cut flowers with decorative items and packing, as these are classified under Chapter 06 and covered by the GST exemption entry cited by contributors; taxpayers are advised to seek an advance ruling to resolve any remaining classification uncertainty, noting AAR precedent treating cut flowers as agricultural produce. (AI Summary)
GST exemption applies to flower bouquets made predominantly from fresh cut flowers with decorative items and packing, as these are classified under Chapter 06 and covered by the GST exemption entry cited by contributors; taxpayers are advised to seek an advance ruling to resolve any remaining classification uncertainty, noting AAR precedent treating cut flowers as agricultural produce. (AI Summary)