The Goods and Services Tax (GST) is an efficient and transparent taxation system, but it is not yet suitable for re-implementation because the rakyat's income threshold is still low, said Prime Minister Datuk Seri Anwar Ibrahim.br br Anwar, who is also the Finance Minister, said the government did not completely reject the proposal to re-implement the GST, but the ability of low-income people must be taken into account first because the taxation system has a comprehensive impact.