Initially Mr. Jaitley said food items would not be charged GST. Now he has stated adding items to GST. Whether it is cooked in shop or home, no food item whether for human consumption or non-human consumption should be in GST list. If he thinks there is service in preparation of dishes, sweets, batter, etc., then polishing of rice or wheat and extraction of oil from seeds, or preparing ghee from butter/ milk are also service. When slightest ambiguity or human decision making is involved, the tax officers will harass the traders, demand money and the entire exercise would miserably fail.