Criticising the Narendra Modi government for bringing changes in GST rates in terms of various items, BJP leader Yashwant Sinha said this was not the correct way and that he was "completely dismayed by the approach of GST council" led by Finance Minister Arun Jaitley."Can anybody tell what are the financial implications of all the changes that have been made in GST? You change the slabs in regards to various items. Where is the financial calculation for this loss or gain?"In the first meeting of GST Council, the GST for fertiliser was brought down from 18 per cent to 5 per cent. What is fertiliser used for? Is it cow feed or is it eaten by humans. If fertiliser is used in agriculture, why was the GST rate at 18 per cent for fertiliser and then reduced. "Because you gain both ways, your idea is to say I am always right. When it was at 18 per cent I am right, even when I reduced it, I am doing a favour," he said.The former Union Minister also said the new indirect tax system - Goods and Services tax (GST) - has been made "complicated" and it still a work in progress."It is unfinished and incomplete. Various amendments are going on in respect to tax rate and procedure and filing," Sinha said."I was completely dismayed by the approach of the GST council led by the Finance Minister. It was up to him to provide leadership," he said.Sinha said the Cenvat rates were brought down to three rates - merit of 8 per cent, mean rate of 16 per cent and demerit rate of 24 per cent.