Pre-packaged and labelled goods: GST applies to specified frozen roots and tubers when sold in retail-ready packages under legal metrology rules. Specified frozen roots and tubers are chargeable under Schedule 1 GST when supplied as pre-packaged and labelled commodities for retail sale. Pre-packaged and labelled is defined by reference to the Legal Metrology Act and rules: packages intended for retail sale up to the retail quantity threshold must bear the statutory declarations on the package or a securely affixed label. Earlier amendments had conditioned the entry on brand-related criteria and affidavit requirements, later superseded by the Legal Metrology-based definition and administrative clarification on agricultural produce.