Eight days to go before Finance Minister Arun Jaitley takes to the podium to present the Union Budget, which will be different from the 88 Budgets that came before it in Independent India. After all, it is the first one post the implementation of the Goods and Services Tax (GST), the country's biggest tax reform.

Though the new regime was implemented from July 1, the Budget for 2017-18 had followed the age-old practice of listing tax revenue projections under various heads like customs duty, central excise, service tax and VAT alongside direct tax subheads like income tax and corporate tax. All tax proposals hitherto were featured in Part B of the Budget while Part A largely dealt with the financial policies and their respective significance in terms of spending by the government.