Pre-packaged and labelled goods attract reduced GST when retail-ready packaging meets Legal Metrology labelling requirements. Goods that qualify as pre-packaged and labelled attract a reduced GST rate of five percent where commodities are intended for retail sale in packages not exceeding twenty-five kilogram or twenty-five litre, and the package or label bears declarations required under the Legal Metrology Act, 2009. Qualification depends on compliance with Legal Metrology packaging and labelling rules; agricultural produce in packages exceeding the stated quantity is excluded from this expression.