GST on pre-packaged and labelled goods clarified to apply subject to Legal Metrology definitions and agricultural packaging exclusions. GST applies at a concessional rate to goods other than fresh or chilled that are pre-packaged and labelled, i.e., commodities intended for retail sale in packages within specified quantity limits where the package or an affixed label must bear the declarations required by the Legal Metrology Act; agricultural produce in packages exceeding those quantity limits is excluded from this expression.