The Aam Admi Party in Delhi has come up with a budget that will give Delhiites some relief. The government has given a priority to the health and education sectors in its 48,000 crore budget. It also focuses the public transport, water, and sanitation are also projected as important features in the budget. 

The government has proposed the reduction of VAT on items ranging from air turbine fuel for airlines operating on regional connectivity routes to sanitary napkins and construction material such as granite and plywood, blackboards and particle boards among others. 
The focus of the AAP government is on consolidating its core strengths as it closes the year with lower revenue and expenditure for 2016-17 than was proposed at the beginning of the year. 

According to the Chief Minister Arvind Kejriwal, with the decision of the Centre, plan, and non-plan categories have been dispensed with the budget has been prepared under revenue and capital heads. 

The government has introduced the concept of "outcome budget" under which quarterly reviews will be done to assess the delivery of schemes and projects in terms of their qualitative impact and execution. Deputy CM Manish Sisodia, who holds the finance portfolio, said: "it would act like a contract between the government and the people". 

Sisodia said: "The goods and services tax (GST) has been approved. With its implementation from July 1, 2017, we expect a positive impact on the tax revenue collection of the government. The projected tax revenue collection for 2017-18 is? 38,700 crore which is 19.33% higher than the revised estimates for 2016-17of? 32,430 crore." 

He added that this estimate is based on the belief that there will be tax buoyancy implementation of GST. 

"Considering all these factors, no further tax proposal is being mooted during the financial year 2017-18," he said. 

For women's safety, the key highlight was enhancing the budget of Delhi Commission for Women by three times with a total allocation of Rs 20 crore. 

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