<h1>50% of Consumer Welfare Fund Allocated for GST Publicity and Education u/r 97(7A) of CGST Rules.</h1> The Consumer Welfare Fund (CWF), established under the Central Goods and Services Tax (CGST) Act, 2017, is allocated to the Central Board of Indirect Taxes and Customs (CBIC) for consumer awareness and welfare related to GST. Rule 97(7A) of the CGST Rules mandates that 50% of the fund is used for publicity and consumer education. Eligible entities, including government and private organizations, can apply for financial assistance for projects that promote GST literacy and consumer rights. A structured process involving appraisal and selection committees governs the approval and monitoring of these projects, ensuring accountability and effective fund utilization.