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 Directly Held Taxable as Goods Under GST; Gujarat AAR Says Prepared Pizzas and Shakes at Bakery Counters Amount to Restaurant Service.
In the case of In re Cremeux Bakeries Private Limited, the Gujarat Authority for Advance Ruling (AAR) examined whether different types of bakery supplies made through the applicant’s retail outlets should be treated as supply of goods or restaurant services under GST. The applicant manufactured bakery products such as cakes, pastries, sandwiches, savouries, biscuits, bread, rusk, and similar items at its Corlim factory in Goa and supplied them to 13 company-owned retail outlets. Some outlets also prepared items such as pizzas, pasta, salads, and shakes upon customer order using semi-finished materials supplied from the factory.
