The correct option is C Increased final prices of goods and services
The indirect tax burden could be transfered from one person to another. Indirect taxes were of various varieties. All these taxes are sources of revenue for the government. However, it was difficult to manage all the different kinds of taxes. Moreover, with so many taxes at different levels, the final prices of goods got unnecessarily higher than what it was supposed to be. So, indirect taxes were replaced through the Goods and Services Act on 1 July 2017.