Case LawAdvance Ruling No. GOA/GAAR/02 of 2025-26/6810
Cremeux Bakeries Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Goa
- Date:
- March 29, 2026
- Type:
- Advance Ruling
- Members:
- Lakshmi, Vishant
Subject
Dual GST Treatment Permissible for Pre-Manufactured and Prepared Food Items at Same Outlet
Supply
Summary
This ruling addresses the Goods and Services Tax (GST) classification for a bakery selling both pre-manufactured items and items prepared on-site. The Authority for Advance Ruling held that the sale of pre-manufactured bakery products without further…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT The present Advance Ruling Application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the `SGST Act’ and `CGST Act’ or jointly as “GST Acts” or “GST Law”) by the registered taxable person M/s. Cremeux Bakeries Private Limite…