Case of Cremeux Bakeries Private Limited, AAR Goa Ruling Dated 30th March 2026. AAR ruled that the sale of bakery products such as cakes, pastries, sandwiches, savouries, biscuits, slice cakes, bread, rusk and other ready-made items, which are fully manufactured at the factory and sold through bakery outlets without any cooking, preparation or processing, constitutes a supply of goods and as per the HSN classification of particular goods the GST rate would apply. The preparation and sale of semi-finished goods such as pizzas at the outlets, wherein pizza base and toppings are supplied from the factory and are blended/prepared at the outlet upon customer order, constitutes restaurant service, irrespective of whether customer consumes them on restaurant premises or takes away. The taxpayer will be required to maintain separate series of tax invoices for better clarity as the taxpayer will be under legal obligation to comply with all provisions of GST Law particularly in respect of reversal of input tax credit on inward supplies of inputs and input services.