SPA is special power of attorney. It is given for a specific purpose. For example, if a person wants to give a SPA for selling his flat, it can be used only for selling the flat and not for any other purpose such as for renting, mortgaging, gifting etc.
GPA is general power of attorney. It is given for all purposes. For example, if the husband is going abroad, he can give a GPA to his wife for buying, selling, renting, gifting of properties, borrowing of finance, buying and selling shares, stocks or trading in the commodity market; collect couriers, registered letters, parcels; represent before courts in case of disputes; operate bank accounts, lockers etc., without any restrictions.