Pre-packaged and labelled goods classification: retail pre-packed commodities meeting legal metrology labelling qualify for concessional GST treatment. Goods comprising meals, powders, flour, flakes, granules and pellets of potatoes qualify as specified taxable goods for concessional treatment when they are pre-packaged and labelled, meaning commodities intended for retail sale pre-packed as defined in the Legal Metrology Act, 2009 and bearing required declarations; earlier brand-based criteria and an annexed affidavit mechanism for foregoing brand claims have been successively revised and clarified.