Is goods and services tax (GST) a form of regressive tax?

I read from Lucky Tan's post that GST increase from 3% to 5% from year 2003 in Singapore is to top up the reduction in top marginal personal income tax rate and corporate income tax rate.

In 2007, GST is raised to 7% with an offset package for locals over 5 years to cushion the impact of the 2% GST raise. The package will cost SGD4 B in total.

According to Tony Tan's report, the gain in GST at 7% as of end 2009 is SGD4.9 B.
This seems to be sufficient to fund the offset package.

What will happen after the offset package lapse?
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Elsewhere,

a) In Malaysia - "The GST would replace the existing taxes on sales and services and would not put pressure on prices, he said, adding that to ease the burden on consumers, staple foods such as rice, sugar, cooking oil and flour will be exempted.

The plan drew immediate criticism from opposition lawmakers who said it will cause living costs to spike."

Malaysia has yet to implement GST.

b) In Pakistan - "FBR (Federal Board of Revenue) was supposed to collected Rs 73 billion additional revenue through conversion of GST in to Value Added Tax and due to political opposition of VAT in the country FBR is unable to generate the same."

Pakistan has yet to implement the new RGST (reformed GST).


Reference:

1. http://www.channelnewsasia.com/stories/afp_asiapacific_business/view/1020728/1/.html
2. http://www.brecorder.com/component/news/single/623:news.html?id=1164412