Income tax is charged on the earnings of an individual whereas GST is charged on the consumption of goods and services. Income tax slab rates are designed to provide relief to those with lower income and maximize tax collection from higher income individuals. This system of taxation which features an increase in rates as the taxation criteria increases is known as progressive taxation. GST on the other hand is consumption-based so those who consume pay more tax and it stands to reason that higher income individuals will consume more and pay more tax through indirect taxes such as GST. Thus in effect both the income tax slab rate system and the GST method lead to the same result just by different routes.