NPC ATO is a value added service for products classified as food or non-alcoholic beverage.
If a GTIN has changed for any of the following NPC attributes:
- GST rate updated to less than 10%
- FEC value
- Item description
- Global Product Classification within the food and non-alcoholic beverage classification
This will trigger the inclusion of the GTIN in a file that is sent to the ATO for review. The file is sent to the ATO every evening. The ATO will review the GST rate and respond with a “reject” or “more information required” or “approval”.
The NPC user will be notified via email of the approval status of the GTIN.
Note from the ATO: The ATO provides assurance for the GST classification of food and non-alcoholic beverage items which are classified as GST Free. The ATO’s confirmation of the GST classification of a food or beverage product does not have the legal status of a private or public ruling. Therefore, it does not provide the same level of protection to taxpayers. If the taxpayer is not satisfied with the ATO product classification through the GS1 process, they are advised and given an opportunity to apply for a Private Ruling. To understand how that advice and guidance protects you, refer to our website.