evidence: The union budget unveils substantial reforms in indirect taxation, focusing on the goods and services tax framework and customs duties. These modifications are designed primarily for domestic businesses but also carry important implications for international companies and investors involved in the Indian market. [...] The latest budget brings several noteworthy modifications to the GST framework, focusing on enhancing fairness and simplicity in the domestic tax system. A significant amendment to section 9 excludes from GST the undenatured extra neutral alcohol or rectified spirit used in the production of liquor for human consumption.