<h1>GST classification of specified food preparations attracts integrated tax; pre-packaged and labelled supplies governed by Legal Metrology requirements.</h1> Specified cereal-based and malt food preparations under the tariff entry are subject to the notified integrated GST rate until the stated expiry; the scope includes malt extract and certain food preparations of flour and related goods with limitations on cocoa content and specific exclusions. A sub-item covers millet flour preparations in powder form when pre-packaged and labelled. The expression 'pre-packaged and labelled' is defined by reference to the Legal Metrology Act, 2009, and clarifications exclude agricultural produce supplied in packages exceeding specified weight or volume thresholds from that expression.