Creation of Consumer Welfare Fund under state GST law establishes a dedicated head of account for consumer welfare. Creation of a Consumer Welfare Fund under the State Goods and Services Tax framework by statutory power, with a specified Head of Account: 'Development and Welfare Funds - Consumer Welfare Fund,' to be maintained for receipts and expenditures related to consumer welfare.
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Provisions expressly mentioned in the judgment/order text.
Creation of Consumer Welfare Fund under state GST law establishes a dedicated head of account for consumer welfare.
Creation of a Consumer Welfare Fund under the State Goods and Services Tax framework by statutory power, with a specified Head of Account: "Development and Welfare Funds - Consumer Welfare Fund," to be maintained for receipts and expenditures related to consumer welfare.
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