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<h1>Consumer Welfare Fund to be Established Under Delhi GST Act 2017, Includes Section 54(5) Amounts and Investment Income.</h1> The Delhi 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 the fund, and any other monies received as prescribed.