You could use the technique from this post.
--Demo setup
set nocount on
drop table if exists #T1
drop table if exists #T2
Create table #T1 (Id int, OtherData varchar(10))
Create table #T2 (Id int, OtherData varchar(10))
insert into #T1(Id,OtherData) values(1,'NewRow')
insert into #T1(Id,OtherData) values(2,'ChgRowB')
insert into #T2(Id,OtherData) values(2,'ChgRowA')
-----------------------------------------------
--The actual query
-----------------------------------------------
-- NEW
SELECT A.*, 'NEW' AS 'CHANGE_TYPE'
FROM #T1 A
LEFT JOIN #T2 B ON B.ID = A.ID
WHERE B.ID IS NULL
UNION
-- MODIFIED
SELECT B.*, 'MODIFIED' AS 'CHANGE_TYPE'
FROM (
SELECT * FROM #T1
EXCEPT
SELECT * FROM #T2
) S1
INNER JOIN #T2 B ON S1.ID = B.ID;
| Id | OtherData | CHANGE_TYPE |
|----|-----------|-------------|
| 1 | NewRow | NEW |
| 2 | ChgRowA | MODIFIED |
EXCEPT
with all columns if you want to differentiate these 2 operations.