Section 97(8) in The Central Goods and Services Tax Rules, 2017
(8)The Committee shall make recommendations:-(a)for making available grants to any applicant;(b)for investment of the money available in the Fund;(c)for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;(d)for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);[***] [Omitted '(e)' by Notification No. G.S.R. 772(E), dated 9.10.2019 (w.e.f. 19.6.2017).]Explanation. - For the purposes of this rule,(a)'Act' means the Central Goods and Services Tax Act, 2017 (12 of 2017), or the Central Excise Act, 1944 (1 of 1944) as the case may be;(b)'applicant' means,(i)the Central Government or State Government;(ii)regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Territory;(iii)any agency or organization engaged in consumer welfare activities for a minimum period of three years, registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force;(iv)village or mandal or samiti or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes;(v)an educational or research institution incorporated by an Act of Parliament or the Legislature of a State or Union Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and(vi)a complainant as defined under clause (b) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.(c)'application' means an application in the form as specified by the Standing Committee from time to time;(d)'Central Consumer Protection Council' means the Central Consumer Protection Council, established under subsection (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;(e)'Committee' means the Committee constituted under sub-rule (4);(f)'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;(g)'duty' means the duty paid under the Central Excise Act, 1944 (1 of 1944) or the Customs Act, 1962 (52 of 1962);(h)'Fund' means the Consumer Welfare Fund established by the Central Government under sub-section (1) of section 12C of the Central Excise Act, 1944 (1 of 1944) and section 57 of the Central Goods and Services Tax Act, 2017 (12 of 2017);(i)'proper officer' means the officer having the power under the Act to make an order that the whole or any part of the central tax is refundable;]
