The Union Budget should ideally be more focused to timely implementation of GST. The GST regime will create a competitive business environment and will definitely attract both foreign investment and Make in India initiative of the Government. Tax rates / interest rates should be lowered to boost the consumption and consumer sentiments. Lowering interest rate will definitely help real state /automobile industry as banks are flooded with money post demonetization. The Government should also incentivize more for cashless transition.