GST India Forum – Goods and Services Tax | Place for Experts › Forums › Bare Law › Section 51- Consumer Welfare Fund
Tagged: Model GST Law Nov 2016
- Madrecha and CoParticipantDecember 17, 2016 at 2:32 PMPost count: 202Topics: 202
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(1) There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare Fund.
(2) There shall be credited to the Fund, in such manner as may be prescribed,
(a) the amount of tax referred to in sub-section (5) or sub-section (6) of section 48 ; and
(b) any income earned from investment of the amount credited to the Fund and any other monies received by the Central or a State Government for the purposes of this Fund
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