On the first day of his three-day campaign tour of south Gujarat, Gandhi also hit out at Prime Minister Narendra Modi on the issue of black money and said demonetisation had destroyed the country's economy.
Stepping up his attack on the Centre and the BJP-led state government, Gandhi covered a wide range of topics in his public rally, including GST, caste politics and corporate favouritism.
Targeting the finance minister, a day after the release of the World Bank report, he said, "Yesterday Arun Jaitleyji said some foreign organisation has certified that India has considerably improved in ease of doing business."
"The entire country will shout and say ease of doing business is absent, you have destroyed it, your demonetisation and GST have ruined it," Gandhi said.
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Earlier in the day, Gandhi had put out a tweet in Hindi, taking off from a famous Ghalib verse to say that Jaitley was deluding himself.
"Sabko maloom hai 'ease of doing business' ki haqeeqat, lekin khud ko khush rakhne ke liye 'Dr Jaitley' ye khayal achha hai (everybody knows the reality of ease of doing business, but this thought, Dr Jaitley, is good to keep yourself happy)."
Discussing the issue of black money, Gandhi claimed that Modi had failed to understand that a major portion of black money was in the form of gold, land or parked in Swiss banks.
"On November 8 last year, Modiji banned Rs 500 and Rs 1,000 notes. Small traders, shop keepers and farmers, they all deal in cash. They are not thieves. Their cash was not black money. But Modiji failed to understand that all the cash is not black money and all the black money is not in cash."
Demonetisation, he said, had hit small traders, workers, farmers and small businesses as they dealt in cash.
"This decision destroyed our economy. Note ban reduced our GDP by 2 per cent," he said.
The entire country had been reduced to tears, but the prime minister was not ready to accept that demonetisation was a huge mistake, Gandhi said.
"The traders are facing immense difficulties in filling up three forms per month. Due to GST, small businesses incurred huge losses," Gandhi said.
Addressing the cheering crowd, he said Gujarat was the only state where no community was happy and named OBC leader Alpesh Thakor, Patidar quota agitation leader Hardik Patel and Dalit leader Jignesh Mevani to buttress his point.
Thakor, who recently joined Congress, shared the dais with Gandhi.
He claimed the loan given to Tata Motors for the Nano plant was enough to waive the debt burden of Gujarat farmers.
"The farmers in Gujarat are crying for help, as they want farm loan waivers. Modiji (as then Gujarat CM) gave loans worth Rs 33,000 crore for Tata Nano. He even gave your land to the company. I want to tell you that the government could have waived all your farm loans with that Rs 33,000 crore," the Congress vice president said.
Gandhi also alleged that key sectors such as education and health have been gifted to corporates.
Taking at Modi's 'Make in India' initiative, he said the entire focus of the government is on five-10 corporates who receive all facilities such as land, water and electricity.
"While China provides employment to 50,000 youth every day, India provides jobs to just 450 people per day under Modiji's 'Make in India' drive. Over 30 lakh are unemployed in Gujarat alone. This is happening because everything is being done for some five-10 industrialists only," he alleged.