This perception is not correct as the scope of charge for both types of tax is vastly different.  The scope of charge for income tax is based on income received by an individual whilst the imposition of GST is based on the consumption of goods and services. Presently, those not liable to income tax still pay sales tax and service tax on goods and services that they consume. The issue is, most consumers are not aware that the tax element has been embedded in the price of goods and services sold by the retailers.  As a matter of fact, the imposition of GST will not make any difference to the tax burden of those earning below RM3,000 monthly as they would have paid tax on the consumption of those goods and services.