Transitional Credit — (A) M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

(B) In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid. — R.B. Construction Company, In Re… [2018] 02 TAXLOK.COM 376 (AAAR-Gujarat)