As per recent circular it equates takeaway/delivery as similar to restaurant service and would be considered as service and not goods. Agree with Pankaj ji
Although, the concept of when it is 'goods' and when 'services' has been even more complicated by the Circular. I will soon be posting an article on this. Recently the ice cream Industry has been struck by this, where they said ice cream parlours have to charge 18% instead of 5% equating restaurant activity to goods.