Section wise Analyses of Union Budget 2021 containing changes under GST

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Union Budget 2021 was presented in Parliament on Monday, February 1st, 2021. Presenting the first ever digital Union Budget, Union Minister of Finance and Corporate Affairs Smt. Nirmala Sitharaman stated that India’s fight against COVID-19 continues into 2021 and that this moment in history, when the political, economic, and strategic relations in the post-COVID world are changing, is the dawn of a new era – one in which India is well-poised to truly be the land of promise and hope.

6 pillars of the Union Budget 2021-22:

The Budget proposals for this financial year rest on following six pillars:

  • Health and Wellbeing
  • Physical & Financial Capital and Infrastructure
  • Inclusive Development for Aspirational India
  • Reinvigorating Human Capital
  • Innovation and R&D
  • Minimum Government and Maximum Governance

This document summarises the changes made/ proposed under the GST Law – Section wise in comparative manner for easy digest.

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