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A gas bill is energy consumed times the unit rate, plus a daily standing charge for network and metering costs, plus tax. The effective rate per kilowatt-hour matters when comparing tariffs, because a low unit rate paired with a high standing charge is expensive for low users.
Gas bill
Bill = units x unit rate + standing charge x days, plus applicable tax
Effective rate
Effective rate = total bill / units consumed
Standing charges are fixed regardless of use. For a low-consumption household they can be half the bill, so headline unit rates alone can point to the wrong tariff.
Yes by jurisdiction and customer class. Domestic energy often attracts a reduced rate while commercial supply is taxed at the standard rate. Check the applicable rate for your bill.