GST exemption for goods excludes pre-packaged and labelled retail commodities, defined by Legal Metrology packaging and labelling requirements. Goods under headings 0303-0309 are GST exempt except for items that are fresh or chilled and those pre-packaged and labelled for retail sale. Pre-packaged and labelled means commodities in packages not exceeding twenty five kilograms or litres that are pre packed under the Legal Metrology Act and bear required declarations. Amendments and clarifications refine the exclusion, including an exception for agricultural produce supplied in packages exceeding the retail threshold and procedural rules for branded or unit container goods where brand rights are foregone.