The Centre has refused to accept the alternative model of Goods and Services Tax mooted by state GST panel head Asim Dasgupta and a couple of BJP-ruled states, Madhya Pradesh and Gujarat. Revenue Secretary Sunil Mitra told reporters on the sidelines of a CII seminar in New Delhi today, it could not be accepted as they do not allow the essential features of GST to operate. The alternative model suggested by Dasgupta, who represents West Bengal in the Empowered Committee of state finance ministers, moots that states be allowed to impose service tax without constitutional amendment. Apprehending encroachment on fiscal autonomy of states by the Centre's proposal on constitution amendment bill, Madhya Pradesh Finance Minister Raghavji also proposed that the states be allowed to impose service tax without the amendment. Gujarat also came out with alternative model on GST.The Centre has so far floated two drafts on constitution amendment bill. The first one was rejected by states as it proposed GST Council, which they alleged gives veto power to Union Finance Minister on taxation issue of states.The draft had proposed that changes in GST could be brought about by two-third majority in the council. To assuage states, the Centre came out with another draft, which says that changes in GST could only be made when there is complete consensus in the GST council. This draft is also opposed by the BJP-ruled states,besides Uttar Pradesh and Tamil Nadu.Finance Minister Pranab Mukherjee had suggested that the Centre would come out with another draft. When asked about this Mitra said states have not given their views on the second draft so far.He said, if consensus emerges on the bill at Empowered Committee's meeting in Goa next month, the legislation could be tabled in the winter session of Parliament. The roll-out of GST has already missed a deadline of April 1, 2010 and the next slated date of the start of next fiscal is also not set to be met.