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

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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X