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    <title>2021 (10) TMI 624 - AUTHORITY FOR ADVANCE RULING, TELANGANA</title>
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    <description>The Authority for Advance Ruling confirmed that Notification No. 01/2018 of central tax (rate) dated 25.01.2018 applies to amounts received from customers claiming benefits under the PMAY scheme, subject to fulfilling conditions of the credit linked subsidy scheme under PMAY (Urban). This decision clarifies the tax implications for the applicant concerning customers availing PMAY benefits, aligning with the provisions of the notification.</description>
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      <description>The Authority for Advance Ruling confirmed that Notification No. 01/2018 of central tax (rate) dated 25.01.2018 applies to amounts received from customers claiming benefits under the PMAY scheme, subject to fulfilling conditions of the credit linked subsidy scheme under PMAY (Urban). This decision clarifies the tax implications for the applicant concerning customers availing PMAY benefits, aligning with the provisions of the notification.</description>
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