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<h1>Consumer Welfare Fund: Rule 97 of CGST 2017 Ensures Tax Use for Consumer Benefits, Managed by Standing Committee</h1> The Consumer Welfare Fund under Rule 97 of the Central Goods and Services Tax Rules, 2017, is credited with various tax amounts and income from investments. Fifty percent of the integrated tax and cess determined under specific sections are deposited into the Fund. The Fund is managed by a Standing Committee, which ensures its proper utilization for consumer welfare. The Committee has the authority to evaluate applications, audit accounts, and ensure compliance. It can also make recommendations for grants, investments, and legal expense reimbursements. The Fund's accounts are audited by the Comptroller and Auditor General of India.