(a) The taxes, cesses and surcharges levied by the Centre, the States and the local bodies that would get merged in GST. (b) The goods and services that may be subjected to GST or exempted from GST. (c) Model GST Laws, principles of levy, apportionment of GST levied on supplies in the course of inter-state trade or commerce and the principles that govern the place of supply. (d) The threshold limit of turnover below which goods and services may be exempted from GST. (e) The rates including floor rates with bands of GST. (f) Any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster.