[Furry Crew]

As for no GST on fruits and veggies how about this.

I Open a fish and chip shop....I advertise as selling raw potatoes but if you buy more than $3 worth I cook and prepare it for free....I've just dodged GST on buying fried chips.

Or how about this.
I open my orchard up for people to come pick fruit and sell @ X $$$. Now I run a promotion that if you bring X number of buckets to the counter of the fruit you just pick, you can pay for the fruit (without paying GST) but I'll swap you for some home made jam! Yet again I've dodged GST.

Exception just create loophole like that for all sort of people to abuse.