GST classification of Rab clarified: pre-packaged labelled sales attract taxable rate, other sales attract nil rate. Effective from 1 March 2023, Rab sold in pre-packaged and labelled form is subject to the notified taxable rate, while Rab sold other than pre-packaged and labelled is nil-rated; the circular regularizes past-period treatment on an 'as is' basis and invites reporting of implementation difficulties.