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The Central Goods and Services Tax Act, 2017

57. Consumer Welfare Fund.-

The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,-

(a) the amount referred to in sub-section (5) of section 54;

(b) any income from investment of the amount credited to the Fund; and

(c) such other monies received by it, in such manner as may be prescribed.



Central Goods and Services Tax Act, 2017 Back




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