GST exemption for oats excludes supplies that are pre-packaged and labelled under Legal Metrology criteria. Exemption from GST applies to oats except where supplies are pre-packaged and labelled, defined by the Legal Metrology Act as retail-intended, pre-packed commodities bearing required statutory declarations and containing not more than 25 kg or 25 litre; historical amendments clarified that agricultural produce in packages exceeding that threshold is not treated as pre-packaged and labelled, and prior rules introduced brand-based exclusions subject to voluntary forfeiture of actionable brand rights by affidavit and labelling.