However, the litmus test of a Gender Responsive Budget is the breadth and width in which gender issues are addressed across sectors. Gender implications are most obvious with respect to social sectors such as health and education. Although, both the sectors received reasonable attention in the Budget Speech, the total budgets saw marginal increase in 2018-19. In fact, the Government raised the earlier (secondary and higher education) cess of 3 per cent on personal income and corporation tax to 4 per cent (Health and Education Cess) which shifts the burden of provisioning for essential services on common citizens. Declining women’s labourforce participation in India has received global and national attention, a key issue posed by the Economic Survey. The Budget Speech rightfully emphasized on the provision of enhanced maternity leave to 26 weeks, as a commendable initiative. Contrarily, the Maternity Benefit Programme (Pradhan Mantri Matru Vandana Yojana), a conditional cash transfer scheme for pregnant and lactating women in the informal sector actually registered a decline in allocation from 2017-18 Budget Estimate. Another important aspect of women’s work is provision for their subsistence work and providing for their families. In order to respond to this need, the revised target of the Ujjwala yojana, that provides LPG connections to poor women, from earlier 5 crore to 8 crore is a welcome first step. Even as the Government continues to reduce the drudgery of women by providing access to clean energy, it is equally critical to start transforming intra household social norms and division of work. The use of time use survey could play an important role in documentation and policy around women’s work. The commitment to encourage State Governments to put in place a mechanism for distribution companies or licences to purchase surplus solar power at reasonably remunerative rates is laudable. Hopefully, this will trigger greater energy access to women who are disproportionately impacted by the lack of it, bringing them in as active consumers and producers of power.