It is learnt that the GST blueprint submitted by the empowered committee of state finance ministers has deviated from the model recommended by the joint working group. The committee wants a dual GST model, with separate rates for goods and services, sources told ET. GST is aimed to integrate all indirect taxes on goods and services.

The JWG — constituted by the empowered committee with representatives from the states and the Centre — had recommended a unified GST with a single tax rate. The JWG, however, wants separate rates at the state and central levels. If the government decides to go by the empowered committee’s recommendation to have tax rates for goods and services separately, it would entail having four rates, sources said.

The committee has also recommended that petroleum products, including crude, high-speed diesel, petrol, be kept outside the ambit of GST. At present, these are excluded from VAT regime and states levy 25-33% sales tax on them. If the Centre accepts the report, a draft white paper on GST would be put out on the lines of VAT to elicit public comments.