The Indian model of the Goods and Services Tax (GST) is likely to be closer to the Canadian model — which is called the Harmonised Sales Tax (HST). In Canada, they say “everything that moves will be taxed and anything that doesn’t move will be taxed till it starts moving”. India has not yet decided what all will be taxed or left out when GST is finally implemented, but taxpayers are likely to wish that the Canadian theory is not applied in the Indian context.