A delay in enforcing the proposed national goods and services tax (GST) from the target date of April 1, 2017, also the start of the next financial year, would cast a shadow on the Union Budget exercise for 2017-18. GST is presently stuck for want of a consensus on some details of administrative jurisdiction between the Centre and states. And, the Budget proposals for the coming year would have to take into account the revenues from excise duty and service tax for the initial months and then from the new indirect tax for the later part of the year. Business would probably be happy ...