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of <h1>Andhra Pradesh GST Act 2017: Establishment of Consumer Welfare Fund with credits from Section 54(5) and investment income.</h1> The Andhra Pradesh Goods and Services Tax Act, 2017 mandates the establishment of a Consumer Welfare Fund by the government. This fund will receive credits from three main sources: amounts specified in sub-section (5) of section 54, income generated from the investment of the fund's credited amounts, and any additional monies received as prescribed.
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