50% of Cess u/s 54(5) of GST Compensation Act 2017 Must Go to Consumer Welfare Fund.

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Full Text of the Document

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....Consumer Welfare Fund. - an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 shall also be deposited in the Fund.....