R.B. Construction Company not entitled to avail Transitional input tax credit: AAAR

In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co.  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. 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. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING GUJARAT The appellant M/s. R.B. Construction Company is engaged in execution of works contract. The appellant was registered under the erstwhile Gujarat Val...