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        GST - States

        Section 57 - Consumer Welfare Fund.

        West Bengal Goods and Services Tax Act, 2017
        Chapter XI
        REFUNDS

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        Consumer Welfare Fund established to receive specified refund allocations and investment income for consumer welfare purposes. The Government must constitute a Consumer Welfare Fund to which shall be credited the amounts referred to in subsection (5) of section 54, any income from investment of those credited amounts, and such other monies received by the Fund, all in the manner prescribed.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Consumer Welfare Fund established to receive specified refund allocations and investment income for consumer welfare purposes.

                              The Government must constitute a Consumer Welfare Fund to which shall be credited the amounts referred to in subsection (5) of section 54, any income from investment of those credited amounts, and such other monies received by the Fund, all in the manner prescribed.


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