Ok I read your question a few times, so hope I understand what you want to do. You want GFI prtection on the outlet , but no GFI protection to the fridge. This will be easy to do if you can affirm that the load wire leaving the j-box where the switch and outlet are located, is actually the feed for the fridge. To check this out, you need to turn off the power, check the outlet at the sink and fridge to be sure they are ,in fact on same circuit and off. Now disconnect all the wires from the outlet and any wirenuts so everything is isolated. Now, carefully turn the power back on and check the hot (typically black) leads to ground with a volt meter to determine which one is the feed/source wire. Mark this with some red electrical tape. Double check to see that the fridge outlet is still dead.
Next, turn off the power and wire nut the black source wire and associated white neutral to the black and white wires you suspect goes to the fridge.( black to black, white to white) Turn the power back on and check with your voltmeter at fridge outlet again. If there is voltage there now, you have found the right feed wire to the fridge outlet. An alternate method of finding that wire with the power off, is to use an ohm meter. Assure the power is off, then twist the black and white together on the wire you suspect goes to fridge and check the hot and neutral slots of the fridge outlet with your ohm meter. the meter should show 0 ohms or "short circuit".
Now that you have identified the hot feed and load wire to fridge in your box, you can wire it so only the counter outlets are GFI protected. Put the source black wire together with the fridge black wire, along with a separate 8 inch piece of black wire (pig tail) and wire nut them all together. Use the 8 inch black wire to feed your switch/gfi hot. The neutrals tie together as usual with an extra pig tail for your GFI outlet neutral. Obviously, trim the pig tails to a comfortable length to fit in your box before connection to the GFI.
Since all outlets must be GFI protected in the counter outlet and since you cannot split a gfi outlet top and bottom like in your diagram, you have to do your light differently from your previous plan. I would suggest using a switch/single outlet device wired from the load side of the gfi. Wire the switch in series with this single outlet. This means only the single outlet is switched and gfi protected. You must have gfi protection on this outlet, as someone could unplug the lights and use it for something else.
Hopefully, one of my artistic buddies can do an edit and add a nice diagram depicting what I have outlined for you.
Unfortunately, you can't. For a GFCI outlet to protect other devices they have to come after the GFCI outlet in the circuit. The power (hot and neutral wires) have to enter the outlet on the terminals labeled "line," and leave the outlet on the terminals labeled "load." This way the GFCI outlet can measure the power running to your light on the black wire and returning from your light on the white wire, which is the whole purpose of the GFCI. If those two measurements aren't the same, it turns off. Putting a jumper (what you're calling a "pigtail") between the Line and Load terminals on the device end would effectively bypass the GFCI functions inside the outlet altogether. Connecting the neutral wire coming from your breaker box in the same wire nut with the neutral feeding your light AND feeding the GFCI device will give the electrons leaving your light a direct path back to your breaker box, meaning that they never flow back through the GFCI. It will trip and refuse to reset as long as the light is on, assuming it works at all.
If you want that light to be GFCI protected, you will have to re-run the wire from your breaker box so that it enters the box for the GFCI first. Alternatively, you could splice a second cable to the line in your light box and run it over to the device and then use the black and white from the existing 3 conductor wire to take the power back from the device to the light (with the black wire connected to one pole of the switch and a black jumper from the gold "load" terminal on the outlet to the other terminal on the switch). Either way, you have to run additional wiring. It just depends whether it's easier to add a new cable between the device and the light or to run a new cable from the breaker box to the device.
Put another way, if you want to protect things "downstream" using a GFCI outlet, you have to have at least 4 conductors present in the box, and you only have 3.
Best Answer
If the GFCI receptacle you're branching from is on the small appliance branch circuit, you're not allowed to use that circuit to supply any other outlet (that is not a floor, wall, or countertop receptacle outlet serving the kitchen, pantry, breakfast room, dining room, or similar area of a dwelling unit).
So you won't be able to draw your power from there.
Other than that, there's no problem providing GFCI protection to lights.