Goods and Services Tax‎ (GST‎) is a form of value-added tax (VAT), which is also a form of sales tax. 

It is a tax levied by the government on various goods and services. Unlike general sales tax (RST),

 GST is not solely borne by consumers, but is also paid by producers and distributors. 

GST is levied in several parts of the world, including Canada, Australia, New Zealand and Singapore.

 Hong Kong also began to study the feasibility of imposing a goods and services tax in mid-2006.