New Delhi, Sep 6 (IANS): Keeping up his attack on the government, former Congress President Rahul Gandhi has slammed the Modi government on the GST, alleging that it was the second big blow to the unorganised sector of the economy and that its faulty implementation had destroyed the economy.

In his third video of a series, Rahul Gandhi said that the GST was the UPA's idea of easy taxation but the NDA has made it "complex and complicated".

"The GST implemented by NDA government is different as four slabs of taxes are there to the tune of 28 per cent, it's very complicated and very difficult to understand," said Rahul.

The small and medium businesses can't comply with this tax procedure but the big companies can hire as many accountants as possible, he said.

Rahul Gandhi asked why there are four slabs of taxation rates in the country and those who have resources can comply but small and marginal businesses are left to suffer. "Who has the means? India's biggest 15 to 20 industrialists. So whatever tax law they want to change can easily be done in this GST regime."

He said that "this GST is an absolute failure. Not only is it unsuccessful, it is an attack on the poor and on the small and medium businesses. GST is not a tax system, it is an attack on India's poor. It is an attack on small shopkeepers, small and medium businesses, farmers and labourers."

"We have to recognise this attack and stand against it together," Rahul said.

"The result of NDA's GST? Today, the government of India is unable to provide the GST compensation money to the states. The states are unable to give money to state employees."

Rahul had on Wednesday released his second video and alleged that demonetisation was an attack on India's poor, its farmers, labourers and small shopkeepers and termed it as an attack on India's unorganised economy.

Rahul Gandhi said that "demonetisation did not erase black money as was claimed by the Prime Minister and it did not benefit the poor and the advantage was given to India's biggest billionaires."

"The money that you had in your pockets, that you had in your homes was taken and used by the government to waive off the debts of these rich people," said Rahul

He said demonetisation wiped out cash from the system and due to this the informal sector has suffered because the unorganised economy runs on cash whether it is a small shopkeeper, farmer or labourer.