I wan to know, how to develop extension in magento Enterprise Edition ? is this same as Community Edition or some major or minor differences.
There is no major difference between Magento2 Community and Magento2 Enterprise extension. Also as the coding vice, there is no difference in code logic and coding standards.
Magento Enterprise Edition has extra extensions or features. If you develop an extension which is depended on default enterprise edition modules then you must require developing module as enterprise edition extension.
Forex. If you develop a catalog related extension which is required some function or logic from sharedCatalog module then you must develop extension as Magento EE extension.
For Building an extension to Magento Commerce(Enterprise) and Magento Open Source are same. There are not any structural changes related to built extension.
So You don't need to worry about structural changes for an extension.
But For Enterprise level extension, If you are trying to made extension related to enterprise only core logic will be changed based on some of the extra module in enterprise like rewards point,customer segmentation, gift product and so on.