GST on bakery products: specified pastries, cakes and biscuits taxed while named breads and extruded snack pellets are excluded under amended notifications. GST at 18% applies to pastry, cakes, biscuits and other bakers' wares and similar products, whether or not containing cocoa, including wafers and related items, but excludes specified items such as pizza bread, khakhra, plain chapatti or roti, bread, rusks, toasted bread and un fried or un cooked snack pellets manufactured through extrusion; successive notifications and circulars clarify classification and the scope of these exclusions.