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CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST

Under Rule 97(7), when will the Standing Committee consider an application for a grant from the Consumer Welfare Fund?

The Committee considers an application only after the Member Secretary has inquired into it in material details and recommended it for consideration. The rule imposes no fee, personal inspection by the Chairman or GST Council approval as a precondition.

  1. AOnly after the applicant has paid a prescribed fee to the Fund
  2. BOnly after it has been inquired into in material details and recommended for consideration by the Member SecretaryCorrect
  3. COnly after the Chairman personally inspects the applicant's premises
  4. DOnly after the GST Council approves it

Explanation

Rule 97(7) says the Committee shall not consider an application unless it has been inquired into in material details and recommended for consideration by the Member Secretary. No fee, personal inspection by the Chairman or GST Council approval is mentioned as a precondition.

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