Goods and Services Tax‎ 简称GST是指商品及服务税，增值税的一种，也是销售税的一种，指政府为各种商品及服务所征收的税项。不同于一般的销售税（零售税），商品及服务税并非只由消费者承担，生产商及分销商亦需要缴交这种税项。全球有数个地区均征收商品及服务税，包括加拿大、澳洲、新西兰及新加坡等。香港于2006年中亦开始研究征收商品及服务税的可行性。

（图源Ivestopedia）

可以参考一下英文释义：The goods and services tax (GST) is a value-added tax (VAT) levied on most goods and services sold for domestic consumption. The GST is paid by consumers, but it is remitted to the government by the businesses selling the goods and services.

需要注意的是，除了商品及服务税GST外，还有一个GST Tax，是指隔代转让费，全称Generation-Skipping Transfer Tax。

Wikipedia对GST Tax有如下解释：The U.S. generation-skipping transfer tax (a/k/a "GST tax") imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated persons who are more than 37.5 years younger than the donor or to related persons more than one generation younger than the donor, such as grandchildren. These people are known as "skip persons." In most cases where a trust is involved, the GST tax will be imposed only if the transfer avoids incurring a gift or estate tax at each generation level.

可参考译文：美国的隔代转让税(a/k/a“GST税”)对直接赠与和以信托形式向不相关人士(比赠与人小37.5岁以上)或向相关人士(比赠与人小一代以上)(如孙子孙女)进行的转让或为其利益进行的转让征收税项。这些人被称为“skip person”。在涉及信托的大多数情况下，只有在转让避免在每一代人产生赠与税或遗产税的情况下，才会征收隔代转让税。