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<h1>Consumer Welfare Fund Established Under Model GST Law 2016, Funded by Sections 48(5) and 48(6) Provisions.</h1> The Consumer Welfare Fund is established by the Central or State Government under the Model GST Law, 2016. It is funded by amounts specified in sections 48(5) and 48(6) and includes income from investments and other monies received by the government for the fund's purposes.