The GST or Goods and Services Tax is a simplified tax regimen that on retail goods at a set rate. It is used in several countries including New Zealand and Australia. In Australia, the GST is 10%, although certain goods, such as fresh fruit and vegetables, are exempt. Special goods, such as tobacco, alcohol and petrol, nonetheless have an extra tax on them on top of the GST.
In Canada, the tax rate of GST is 5%.