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of <h1>Consumer Welfare Fund Established Under Section 54 of West Bengal GST Act 2017 to Boost Consumer Welfare Initiatives</h1> The West Bengal Goods and Services Tax Act, 2017 mandates the creation of a Consumer Welfare Fund by the government. This fund will include amounts specified in sub-section (5) of section 54, income from investments of credited amounts, and other monies received in a prescribed manner. The fund aims to support consumer welfare initiatives as outlined in the legislation.
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