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The erstwhile Central Excise and Salt Act, 1944 was amended in 1991 to enable the Central Government to create a Consumer Welfare Fund (CWF) where the money which is not refundable to the manufacturers, etc. was to be credited. The Consumer Welfare Fund Rules were notified in the Gazette of India in 1992. After CGST Act, 2017, CGST Rules, 2017 have been framed. The Act and Rules of 2017 superseded the above Act of 1944 and CWF Rules, 1992-incorporated in the Consumer Welfare Fund Rule 97 of the CGST Rules, 2017. The present Consumer Welfare Fund has been setup under section 57 of the CGST Act, 2017.
The Guidelines for administration of the Consumer Welfare Fund were framed based on the report of a Working Group set-up in 1993, which have subsequently been revised in 2007, 2014, 2019 and 2023.
The financial assistance from CWF is extended to Central/State Governments/Government Bodies, Institutions of National repute like Universities, Autonomous bodies, etc. to promote, protect and advocate the welfare and interests of the consumers in India, create consumer awareness and strengthen consumer movement in the country. Financial assistance/Grant from the CWF is mainly given for the following projects/activities:
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