Insurance should not be subjected to GST.

Basic sanitary products should be tax free.

women's health-related products should be tax-free and introduce some schemes for women's welfare.  

1. Economic Recovery: Given the ongoing global economic uncertainties, there may be expectations for measures to promote economic recovery and growth. This could include initiatives to boost investments, create jobs, and stimulate demand in key sectors of the economy.

2. Infrastructure Development: Infrastructure development is often a priority in Union Budgets, as it plays a crucial role in driving economic growth. There may be expectations for increased allocation of funds towards infrastructure projects, including transportation, energy, and digital infrastructure, to enhance connectivity, promote industrial growth, and create employment opportunities.

3. Health and Education: The COVID-19 pandemic has highlighted the importance of healthcare and education. Expectations may be set for increased funding in these sectors to improve healthcare infrastructure, strengthen public health systems, and enhance access to quality education and skill development opportunities.

4. Agriculture and Rural Development: Agriculture and rural development are critical sectors of the Indian economy. There may be expectations for measures to support farmers, enhance agricultural productivity, promote rural infrastructure, and improve access to credit and markets.

5. Tax Reforms: Expectations may be set for tax reforms to simplify the tax system, reduce tax burden for individuals and businesses, and promote investments and entrepreneurship.

6. Social Welfare: There may be expectations for increased allocation towards social welfare programs, such as poverty alleviation, social security, and welfare schemes for vulnerable sections of the society, including women, children, and marginalized communities.

7. Environment and Climate Change: As environmental concerns and climate change become more prominent, there may be expectations for initiatives to address environmental challenges, promote sustainable development, and mitigate the impacts of climate change. This could include measures to promote renewable energy, conservation of natural resources, and environmental protection.

It's important to note that the expectations from the Union Budget may vary depending on the economic and social context, and the priorities of the government. The actual content of the Union Budget 2023-24 will be revealed by the Indian government during the budget presentation, and it will be based on the government's policies, economic outlook, and fiscal priorities at that time.