Option 1 -> This is an advantage as GST eliminated inter-state barriers and created a unified national market.
Option 2 -> This is NOT an advantage; increasing business costs is a disadvantage, not a benefit of GST.
Option 3 -> This is an advantage as GST eliminated the tax-on-tax effect, reducing the overall tax burden.
Option 4 -> This is an advantage as simplified taxation and reduced costs improved competitiveness.
Hence, Option 2: It has increased the cost of business operations -> GST was designed to simplify taxation, reduce compliance burden, and lower costs for businesses. Increasing the cost of business operations is actually a disadvantage or criticism, not an advantage. All other options correctly describe genuine advantages of GST implementation. -> correct