Q.GST is equivalence of :

GST (Goods and Services Tax) is an indirect tax on the supply of goods and services, so it is the equivalent of the earlier sales tax.

Taxes are broadly of two kinds. A direct tax (income tax, corporation tax) is paid directly by the person on whom it is imposed and its burden cannot be shifted. An indirect tax is levied on goods and services and its burden is shifted to the final consumer through the price.

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