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2021 (10) TMI 624 - GST
Exemption from GST - amount received from the customers claiming the benefit of PMAY scheme - benefit of N/N. 01/2018 of central tax (rate) dated: 25.01.2018 - HELD THAT:- In view of the entry in N/N. 11/2017 dated: 28.06.2017, if a person is acquiring a dwelling under the credit linked subsidy scheme for economically weaker section fulfilling all the conditions and formalities from designated banks/financial institutions under such scheme then he is eligible for the concessional rate of tax under the said notification.
Thus, the notification is applicable if the condition of credit linked subsidy scheme is availed under PMAY(Urban).