Pre-packaged and labelled goods attract reduced GST rate subject to Legal Metrology packaging and labelling requirements. A concessional GST rate applies to goods that are pre-packaged and labelled (excluding fresh or chilled), where commodities intended for retail sale in packages not exceeding twenty-five kilograms or twenty-five litres must bear declarations on the package or an affixed label as required by the Legal Metrology Act, 2009; amendments and clarifications modify qualifying criteria and address branded unit containers and agricultural produce.