Can someone help me to understand why we use "Could' in this sentence instead of 'can'.
"GST could make some products cost less" vs "GST can make some products cost less"
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The difference seems to be in whether positivity or negativity is being implied. So a shop worker will often say 'Yes I can provide you with free box for that'. They might also say 'I could provide you with a box, but it isn't quite suitable.'
So 'could' seems to imply to me that they aren't going to carry out the act.
In the future you might find yourself saying.
'GST could have made some products cost less' (but they never did that)
OR in the case of your second (more positive sentence)
'GST have made some products cost less' (they did do that)