GST exemption for maize excludes pre-packaged and labelled retail units, narrowing exemption to unpackaged agricultural produce. Maize (corn) is exempt from GST except when supplied as pre-packaged and labelled retail units: the term denotes commodities intended for retail sale pre-packed as per the Legal Metrology Act where the package or label must bear statutory declarations. Prior versions excluded branded unit containers unless the packer or brand-owner filed affidavits and printed declarations forfeiting actionable claims, and subsequent clarifications and amendments adjust the exclusion criteria and procedural requirements.