1.  The GST is assessed at a single rate and applied to certain specific goods and services. The use of such single rate has been criticized for being regressive tax. What is regressive tax?

2. How do you determine whether a person is required to be registered under the Sales Tax Act 2018?

3. State the circumstances under which;

i. A person needs to be registered for service tax purpose

ii. Service provided by a taxable person are not subject to service tax

4. State any three obligations of a taxable person under;

i.  Sales Tax Act 2018

ii. Service Tax Act 2018

iii. The penalties for both taxes

5. Define special areas and designated areas as defined under the Sales Tax Act 2018