.. Good & Services Tax (GST) is a tax on domestic consumption, which is a regressive tax, as it is a flat tax and will affect lower income earners disproportionately. .. to offset the effects of GST on the lower income group, the Singapore Government implemented a series of temporary offsets to support Singaporeans through the transition when GST rate was raised from 5% to 7% in 2007. In 2012, the GST Voucher scheme was introduced as a permanent scheme to carry on the transitionary offsets and provide assurance that GST will not hurt the poor.
Source: dollarsandsense.sg