Sweetened goods and similar products
Sch. VI, Part III,
para 1(m)
87. Supplies of cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies,
croissants with sweetened filling or coating, or similar products are taxable where:
• they are pre-packaged for sale to consumers in quantities of less than six items each of
which is a single serving, or
• they are not pre-packaged for sale to consumers and are sold as single servings in
quantities of less than six.
Sweetened goods and similar products
Sch. VI, Part III,
para 1(m)
87. Supplies of cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies,
croissants with sweetened filling or coating, or similar products are taxable where:
• they are pre-packaged for sale to consumers in quantities of less than six items each of
which is a single serving, or
• they are not pre-packaged for sale to consumers and are sold as single servings in
quantities of less than six.
Sweetened goods and similar products
Sch. VI, Part III,
para 1(m)
87. Supplies of cakes, muffins, pies, pastries, tarts, cookies, doughnuts, brownies,
croissants with sweetened filling or coating, or similar products are taxable where:
• they are pre-packaged for sale to consumers in quantities of less than six items each of
which is a single serving, or
• they are not pre-packaged for sale to consumers and are sold as single servings in
quantities of less than six.
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