GST exemption for wheat and meslin excludes pre-packaged and labelled retail packages under Legal Metrology rules. Exemption from GST covers wheat and meslin but excludes commodities that are pre-packaged and labelled for retail sale, as defined by the Legal Metrology Act and its rules; supplies of agricultural produce packaged above the retail packaging threshold are not considered within the scope of the pre-packaged and labelled exclusion. Earlier amendments treated unit containers bearing a registered or actionable brand name as excluded and prescribed an affidavit and on-package statement procedure to effect voluntary forfeiture of brand rights.