Section-51. Consumer Welfare Fund under Model GST Law
(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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