New Delhi: Congress vice president Rahul Gandhi has accused Prime Minister Narendra Modi of "killing" the country's economy by firing "double tap" shots of note ban and GST into it, and asserted that only someone with "a very big chest but a very small heart" could do this.

The Goods and Services Tax was "flawed" and had unleashed a "tsunami of tax terrorism", he said, promising that the Congress would strive to reform it "when it came to power".

"Our position is that GST has to be reformed and changed," he said.

The Congress leader described demonetisation as a decision taken without thought or consultation and accused Modi of "crippling" small businesses.

Gandhi also hit out at Finance Minister Arun Jaitley on the economy, alleging that while businesses were "drowning", he had "the nerve to say on TV that 'things are just fine'".

"The way this regime is working, or not working, has led to a 'double tap' killing of the Indian economy. Commandos in hostage situations fire what is called a 'double tap' - two quick, closely placed shots fired at the chest to ensure that their terrorist target is down, is dead," he said.

Gandhi asserted that Modi and his governmenthad fired a double tap at the heart of the economy.

"First notebandi - bang -- and then GST - bang -- crippled our economy," he said, addressing the 112th annual session of the PHD Chamber of Commerce and Industry here.

Congress vice president also attacked government over job losses saying it was ignoring small and medium enterprises responsible for creating jobs and not hearing out their "pain" after the note ban and GST.

"This is a pure man-made disaster. In Modiji's terminology, an MMD - a Modi-Made Disaster," he said.

To inflict such pain, "you surely need someone with a big chest, but a very small heart", he said.

Gandhi said 'Start Up' India was welcome for the economy, but could not be accompanied by 'Shut Up India'.