Opposition, as well as BJP-ruled states, are not on board to reduce the number of goods that are exempted from GST, while some of them are open to adding high-end healthcare and coaching institutes to the list of taxed items, setting the stage for a possible face-off at a time when collections have been muted.

source https://timesofindia.indiatimes.com/business/india-business/state-governments-not-keen-to-levy-gst-on-exempted-goods/articleshow/72375978.cms