GST — One tax instead of seventeen

Before GST, a shirt was taxed when the cotton was sold, when the fabric was woven, when the shirt was stitched, and when the shop sold it. Each tax stacked on the one before. GST replaced all of those with one tax, charged only on the value added at each step. The shirt costs less. The maths is cleaner.

• GST has four rates: 5%, 12%, 18%, and 28%. Items people need most are taxed at the lowest rate.
• Check any restaurant bill. The GST line shows how much of your meal went to the government.