GST on pre-packaged and labelled cereals defined by Legal Metrology, with packaging exceptions for large agricultural produce. GST at the concessional rate applies to cereals that are pre-packaged and labelled, meaning commodities intended for retail sale, pre-packed as defined in the Legal Metrology Act, where the package or an affixed label must bear the statutory declarations and the package contains not more than twenty five kilogram or twenty five litre; agricultural farm produce supplied in packages exceeding that threshold is excluded from the scope of 'pre-packaged and labelled.'