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<h1>Puducherry GST Act 2017 Requires Creation of Consumer Welfare Fund for Specified Amounts and Investment Income</h1> The Puducherry Goods and Services Tax Act, 2017 mandates the establishment of a Consumer Welfare Fund. This fund will accumulate amounts specified in sub-section (5) of section 54, income generated from investments of the credited amounts, and any other monies received as prescribed.