The Government of Nagaland has constituted a Fund, to be called the "Nagaland State Consumer Welfare Fund” under Section 57 of the Nagaland Goods and Services Tax Act, 2017. The Fund shall be operated through a Saving Bank Account by Commissioner of State Taxes,' Nagaland in respect of the following items
- Any amount payable by a person against an order by the Competent Authority or Court of Law under provisions of Anti-Profiteering activities.
- The amount referred to in sub-section (5) of section 54 of the Nagaland Goods and Service Tax Act, 2017.
- Any income from investment of the amount credited to the Funds; and
- Such other monies received by it, in such manner as prescribed in Rule 97 f the Nagaland Goods and Service Tax Rules, 2017.
For proper utilization of the “Nagaland State Consumer Welfare Fund” for welfare of the consumers, a “Standing Committee” is also constituted under sub-rule (4) of Rule 97 of the Nagaland Goods and Service Tax Rules, 2017 as below:
|
i) |
Addl. Chief Secretary & Finance Commissioner |
Chairman |
|
ii) |
Officer on Special Duty (Finance) |
Vice-Chairman |
|
iii) |
Commissioner of State Taxes, Nagaland |
Member Secretary |
|
iv) |
Commissioner & Secretary, Legal Metrology & Consumer Protection Department |
Member |
|
v) |
Commissioner & Secretary, Urban Development Department |
Member |
|
vi) |
Commissioner & Secretary, Rural Development Department |
Member |
|
vii) |
Director, Information & Public Relations |
Member |
|
viii) |
Additional Commissioner of State Taxes-1 |
Member |
The Committee shall exercise powers and functions as prescribed in sub-rule (8) of Rule 97 of the Nagaland Goods and Services Tax Rules, 2017.
(DIPR