Payment of contract value with respect to works contract—transitional provision—In the instant case, the petitioner's grievance is with respect to 10% of the contract value which according to the contract, would become payable at a later date. Petitioner's grievance is by virtue of transition provision contained in the GST laws in respect of availability of input tax credit.

Held that—As per the interpretation of the Advance Ruling Authority and the Appellate Authority, no input tax credit would be available.[R.B. CONSTRUCTION COMPANY VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 4 TAXLOK.COM 48 (Guj)