True or False

1. Sales tax is generally considered a regressive tax.
2. Providers of zero-rated goods are not allowed to claim input tax credits.
3. The GST is a commodity tax and is not applicable on services.
4. Basic health care and dental services are considered exempt supplies.
5. A major advantage of using an invoice-credit VAT system as opposed to an account-based VAT approach is that this approach does not rely on an accounting measurement of income.