Parties like the NCP, the JD-U and the JD-S have broken ranks with the opposition and would attend the event, which is being boycotted by the Congress, the TMC, the RJD, the DMK and the Left parties.
Congress vice president Rahul Gandhi, who is currently abroad on a holiday, hit out at the government, accusing it of being insensitive in rolling out GST without planning, foresight and institutional readiness, as it did during demonetisation.
The Congress leader said India deserved a GST roll-out that did not put crores of its ordinary citizens, small businesses and traders through tremendous pain and anxiety.
"Unlike demonetisation, GST is a reform that Congress has championed and backed from the beginning...But like demonetisation, GST is being executed by an incompetent and insensitive Govt without planning foresight and institutional readiness," he said in a series of tweets.
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In a scathing attack on the government, West Bengal chief minister Banerjee said the GST rules would lead to harassment of small traders and businesses.
"The mockery of Inspector Raj is back," she said on the social networking site.
Banerjee, a strong critic of BJP-led NDA government at the Centre, said she is shocked that the GST rules contain a "draconian" arrest clause, including a non-bailable section, which can lead to major harassment of businessmen.
Justifying its divergent position from that of most opposition parties, senior NCP leader Tariq Anwar said, "We agree with the Congress to an extent, but we supported the legislation when it was introduced (in Parliament and state assemblies). The party has hence decided to attend the midnight meeting."
Chief Congress spokesperson Randeep Singh Surjewala said the BJP government had imposed the "highest ever GST rate in the world", unlike the erstwhile UPA dispensation which had proposed putting a cap of 18 per cent on tax.
He said the BJP government's "cumbersome GST with 5-tier tax structure" would affect the livelihood of shopkeepers, traders and small businessmen.
"Spirit of GST bill of Congress was -'Single, Simple, Transparent, Uncomplicated Tax and Reducing Inflation'. Present GST is just the opposite...'Complicated and Compliance Cost Burden' defines BJP's GST...," he said in a few tweets.
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