The critical reasoning question is based on a short argument, a set of statements, or a plan of action. For each question, select the best answer of the choices given. The GST is a Value added Tax which is proposed to be a comprehensive indirect tax levy on manufacture,sale and consumption of goods as well as services at the national level. It replaces all the indirect taxes levied on goods and services by the Indian Central and State governments. It has both advantages and as well as disadvantages. Given below are few options, select the one which is not an advantage of the GST. Correct Answer Due to GST there is increase on cost due to software purchase. Option 4 is the correct answer as it is the only one which shows the disadvantage of GST. Business have to either update their existing accounting software GST-complaint one or buy a GST software, both the options lead to increase of cost. Thus this proves to be a disadvantage. Other options talks about the advantages such as this change has improved the efficiency of logistics, eliminates the cascading effect of tax, easy and safe online procedure, and so on.