The main differences between the two tax regimes The scope of GST was wider, meaning a greater range of goods/and services were taxed, whereas SST allows more items to be tax-free. The other main difference is the actual percentage of tax charged on sales.   SST also does not operate an input tax credit system for taxes encountered. Input tax credit means that at the time of paying tax on output, companies can deduct the tax already paid on inputs, thus essentially only being required to pay the difference of output tax and input tax.   This means that businesses...