Q: ATO links note that bottled drinking water is GST-free, and if the fruit and vegetable juices’ content is greater than 90%, they are GST-free and GST taxable if is not. Peggy does not make fresh juices. She just buys bottled juices and then put them in the fridge and sell by bottle. The link above notes that taxable food includes all food and beverages sold in restaurants or for consumption on the premises. 99% of the patrons sit down and eat the food that is sold, but Peggy also sells takeaway coffees and customer could buy drinks in the bottle and take those away. Peggy needs some advice on whether or not the sale of bottled juices and water in a café setting is GST-free.