Utilization of the Fund
Section 52
Bill
REFUNDS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
52. Utilization of the Fund
(1) Any money credited to the Fund shall be utilised by the Central/State Government for the welfare of the consumers in accordance with such rules as that Government may make in this behalf.
(2) The Central/State Government shall maintain or, if it thinks fit, specify the authority which shall maintain, pro
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