Bakery Products Sold Without Preparation Are Supply of Goods Under GST: Gujarat AAR

In re Cremeux Bakeries Private Limited (GST AAR Gujarat) Pizza and Prepared Food at Bakery Outlets Classified as Restaurant Service Due to Cooking Element; Dual GST Treatment Allowed for Bakery Outlets Because Nature of Supply Can Be Identified Separately; Ready-Made Bakery Items Treated as Goods Since No Cooking or Service Is Involved at Outlet; Gujarat AAR Clarifies GST Difference Between Pre-Manufactured Bakery Sales and Prepared Food Services; Separate GST Invoices Required Where Bakery Outlet Supplies Both Goods and Restaurant Services; Bakery Products Manufactured at Factory and Sold Dir...