The Generation-skipping transfer tax, imposed by the United States on certain transfers by gift, inheritance, or bequest.
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It is a multi-stage value-added tax levied on a broad range of goods and services Businesses are entitled to receive a fully refundable credit (i.e., and input tax credit) for the GST they pay on the goods and services they purchase as inputs into their production and distribution processes.
The GST applies to a broad range of goods and services; it doesnt apply to items that are zero-rated or exempt, such as basic groceries, most medical services and devices, prescription drugs and residential rents.
The GST applies to all imported goods and services, but does not apply to Canadian manufactured goods and services that are exported to other international markets.
The Graduate School of Genome Science and Technology (GST), offered through The University of Tennessee (UT) and Oak Ridge National Laboratory (ORNL), is a unique, multidisciplinary program for full time graduate study culminating in an MS or PhD degree in the emerging field of functional genomics.
The GST Graduate Program is designed to take advantage of the unique collaborative opportunity between The University of Tennessee and the National Lab, combining both academic and team-oriented approaches to large-scale research initiatives.
The GST program provides a firm foundation in genetics, molecular and cellular biology, biochemistry, and bioinformatics, with specialty training in the application of these areas to functional genomics.