GST on Desserts and other Cooked Food Items on order basis

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My Client is not a registered Restaurant. Their is no sitting facility available for customers thus its mostly delivered or take away.

It is basically selling Cakes, Desserts and many other cooked food dishes which are mainly luxurious in nature. Though Exact HSN for Cakes is available, the same is not clearly available for other stuffs like Trifles, Pates etc..

Will it still fall under catering with HSN 9963.?? 

What difference will it make if the same is sold through clients own website??

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https://docs.google.com/document/d/1-GCorzyMOazOF8CSvjqfSVGHiF2UB2TBgX9lo6BPhmA/edit?usp=sharing


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