Pioneer Bakers' Birthday Cake Sales Not Classified as Restaurant Services; GST Applied to Individual Items.

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....Classification of services - restaurant services or not - The applicant has only prepared birthday cakes, as per order for take out service and they do not prepare birthday cakes immediately from the customers order. Those who wants to take within the premises, they merely supply the readily available cakes. They do not serve food to the Customer table & in most cases sold the items from the counter. Therefore, the applicant should not be considered as Restaurant Services. - The items sold by the applicant M/s. Pioneer Bakers will attract the GST tariff rate as individual items - AAAR....