Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.

Bakery goods and restaurant service can be taxed differently from the same premises if supplies and records are kept separate.
Case-Laws
GST
Pre-manufactured bakery items sold without cooking, preparation or processing are supplies of goods, with GST determined by the applicable HSN classification. Items such as pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are restaurant service, and that character is unchanged whether consumed on the premises or taken away. A registered person may carry on both activities from the same premises, but must keep separate turnover records and a separate series of tax invoices for each category to ensure correct GST treatment and input tax credit compliance.
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