GST exemption for rice limited where packaging meets Legal Metrology Act's pre packaged and labelled definition, affecting retail supplies. Rice is exempt from GST except when it is pre-packaged and labelled, defined as commodities intended for retail sale of not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act and whose package or label is required to bear the Act's declarations. Earlier provisions excluded unit containers bearing registered or actionable brand names and included requirements for affidavits and marking when brand rights are voluntarily foregone; guidance has been issued on the scope for agricultural produce.