Exemption for potato flour: GST applies only if packaging qualifies as pre-packaged and labelled under legal metrology. Flour, powder, flakes, granules or pellets of potatoes are GST-exempt except when they are pre-packaged and labelled. Pre-packaged and labelled means commodities intended for retail sale that are pre-packed and whose package or label must bear declarations required under the Legal Metrology Act and rules. Clarifications exclude larger packages of agricultural farm produce from the scope of pre-packaged and labelled, and prior amendments had applied a brand-based exclusion with affidavit and marking requirements where brand rights were voluntarily foregone.