law: The Central Goods and Services Tax Act, 2017
  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.