Goods and services tax (GST) is a value-added tax  on most goods and services sold for domestic consumption. The GST is paid by consumers, companies and all other businesses but it is remitted to the government by the businesses selling the goods and services.

GST is charged on the selling price of the products. The amount of GST incurred on input tax can be deducted from the amount of GST charged output tax by the registered person.

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