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THE BIHAR GOODS AND SERVICES TAX ACT, 2017
CHAPTER XI - REFUNDS

57. Consumer Welfare Fund.-

The Government shall constitute a Fund, to be called the Consumer Welfare Fund and there shall be credited to the Fund,–

    (a) the amount referred to in sub-section (5) of section 54;

    (b) any income from investment of the amount credited to the Fund; and

    (c) such other monies received by it, in such manner as may be prescribed.