Section 97(7A) in The Central Goods and Services Tax Rules, 2017
(7A)[ The Committee shall make available to the Board 50 per cent. of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum.] [Inserted by Notification No. G.S.R. 772(E), dated 9.10.2019 (w.e.f. 19.6.2017).]
