The GST affects all businesses, but the impact differs according to the level of sales. From a supplier's point of view, GST increases his cost of sales considerably. From a buyer's point of view, GST increases his price significantly.
Some suppliers may have to pay more for inputs that are essential for their business operations. For example, they have to buy raw materials that are not included in the tax calculation nor are they used by customers in their business operations. This is also true for software suppliers who have to purchase new software licenses every year or so which are not included in the tax calculation either. These changes might affect their profit margins and thus lead to decreased profit margin per unit sold or increased costs per unit sold (per change).