GST classification of Rab: taxable if pre packaged and labelled, nil when not, with past-period regularization. Supplies of Rab sold in pre-packaged and labelled form attract a 5% GST rate, while supplies in forms other than pre-packaged and labelled are subject to Nil GST; this treatment is effective from 1 March 2023 and past-period treatment is regularized on an 'as is' basis.