g stとは 意味・読み方・使い方

名詞

GST

1. (electronics) One of various compounds of germanium, antimony, and tellurium used as a phase change material, including GeSbTe.
2. (taxation)
   1. Initialism of goods and sales tax.
      • 2012, Kui-wai Li, Economic Freedom: Lessons Of Hong Kong, page 538:

        the goods and sales tax (GST) was first discussed in 1986 when the then Financial Secretary, John Brembridge, suggested the introduction of the GST as a solution to the narrow tax base.

      • 2016, Dr. Sunil Gupta, Thoughts Gallery: Thoughts Gallery: A Treasury of Inspiring Thoughts and Quotes, page 205:

        The July budget is likely to set a deadline for the implementation of two key tax reforms – the Goods and Sales Tax (GST) and Direct Taxes Code (DTC) – which till now did not get consensus from all the states. It is estimated that with GST in place, India's GDP will shoot up by a minimum of 1.5 to two percentage points

      • 2018, Dietmar Braun, Fiscal Policies in Federal States:

        There are several instances when provinces have used their latitude in this respect to 'fill in' the tax room the federal government has left when abating its sales tax and later the Goods and Sales Tax (GST).

   2. (Australia, Canada, New Zealand, India, Singapore) Initialism of goods and services tax.

      Synonym: VAT (“value-added tax”)

      Coordinate term: cess

      • 2009, Philip McCouat, Australian Motor Vehicle Tax Guide, page 139:

        an all-up amount including GST and LCT (but not stamp duty, registration etc)

      • 2023 March 9, “GST refunds on shopping for foreign tourists on the anvil”, in VATupdate‎:

        Foreign tourists may be able to get refunds on goods and services tax (GST) paid by them for shopping in India in the near future, with the government planning to take up the long-pending issue soon.

      • 2025 September 5, Jagriti Chandra, “Cars get cheaper, festive sales likely to hit top gear. Sub-4 metre cars with engines below 1,200 cc and 1,500 cc to attract 18% GST; dealers expect increased buyer interest in price-sensitive segments; bigger cars will invite a 40% GST, but removal of cess will boost net savings on purchase”, in The Hindu‎:

        The Goods and Services Tax (GST) overhaul will make cars cheaper this festive season across segments. Entry-level and mid-segment cars priced up to ₹14 lakh will see up to a 13% reduction in GST and cess, making them more attractive to a price-sensitive customer base. High-end cars with engines above 1200 cc are set to become 5–10% cheaper. Small cars that run on petrol, LPG and CNG with engines below 1200 cc, and diesel cars of up to 1500 cc and with a length under 4 metres will attract a GST of 18% instead of 28%. The cess of 1% and 3% will no longer be applicable.