Former chief economic adviser (CEA) Arvind Subramanian said that Goods and Services Tax (GST) is definitely not a failure but could have better with his recommendations. “I think to some extent the GST is certainly not a failure but it could have been more along the lines of what I had initially recommended. Maybe some of the challenges have been marginally diminished because of that. GST implementation was partly kind of burdened by demonetization having preceded it because they both affected the same constituency,” he said.