Consumer Welfare Fund
Section 51
Bill
REFUNDS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
51. Consumer Welfare Fund
(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
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