Senior Congress leader Kapil Sibal today strongly criticised the implementation of GST in New Delhi. Addressing a press conference Mr Sibal said that Prime Minister Narendra Modi has termed this GST as good and simple tax, but it should be good bye to simple tax. <br/><br/>He said, there should be people in the government who possess a good understanding of business and taxes, but the GST has been implemented without proper homework. The former Union Minister further said that the state governments like Tamilnadu and Maharashtra are over and above than this GST as the former has levied extra entertainment tax along with current GST. He termed this tax regime is simply good for government and bad for common man.