Section 51 - Consumer Welfare Fund - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

51. Consumer Welfare Fund (1) There shall be established by the Central or a State Government a fund, to be called the Consumer Welfare Fund. (2) There shall be credited to the Fund, in such manner as may be prescribed, - (a) the amount of tax referred to in sub-section (5) or sub-section (6) of section 48 ; and (b) any income earned from investment of the amount credited to the Fund and any other monies received by the Central or a State Government for the purposes of this Fund.