Three major points of difference are:

1. Cap of 18% on GST rate to be mentioned in the constitution.
A key demand of the Congress is to either peg GST at 18 per cent or spell out the conditions under which the GST rate could be raised.
Government want flexibility in determining the tax rate. For instance, Government argues that “Consider emergencies…and the need to raise extra revenue…will the Constitution have to be amended?”

2. Scrapping of the proposal to levy an additional one percent tax
The government has already committed to dropping the proposed one per cent additional tax in line with the Congress’ demand.

3. Formation of a GST disputes settlement authority
The Centre was not averse to introducing a proposal in the Constitutional (122nd Amendment) Bill providing for the setting up of dispute resolution mechanism as suggested by the Congress, though it prefers that it be chaired by the Union Finance Minister but the opposition favours its heading by a retired Judge.