Pre-packaged and labelled cereal flours attract reduced GST rate subject to Legal Metrology packaging and labelling requirements. Classification of cereal flours other than wheat or meslin for the reduced GST rate applies only where the goods are pre-packaged and labelled, as defined by the Legal Metrology Act and rules, limited to retail packages not exceeding 25 kg or 25 litres bearing the required declarations; amendments replaced earlier brand-based unit-container conditions and clarified that agricultural produce in packages exceeding the threshold is excluded from the 'pre-packaged and labelled' scope.