There are four divisions in equity: horizontal, administrative, vertical and international equity. Vertical equity states that people in different situations should be taxed differently, which is the main argument used against GST taxation for all products. The main products exempt from GST are fresh food, healthcare, education, children, water and sewerage and drainage. These elements can be classified into two categories: small equity aspect and large equity aspect. Since fresh food, water, sewerage and drainage services are in the aspect of large equity, the rest is in the aspect of small. This is because if the GST exemption was removed, the price of fresh food products would increase, which would have regressive consequences. First, it will reduce the real disposal income of fresh food producers, and then elastically divert the purchasing power of low-income workers. Furthermore, the market will experience a deadweight loss in economic terms as a whole, which is a significant downside to the economy due to the extension of GST on fresh foods.