Transitional Input Tax Credit rules determine refunds, recovery as arrears and credit eligibility when tax events span the appointed day. Transitional provisions set rules for returned goods, price revisions under pre appointed day contracts, refund claims and appellate or adjudicatory proceedings under existing law, and specify that amounts rejected, reversed, or carried forward are not admissible as input tax credit under this Act. Recoverable amounts unresolved under the existing law become arrears under this Act and are not eligible as input tax credit. Supplies made after the appointed day under prior contracts are taxable under this Act, with prescribed mechanisms to credit prior VAT or service tax where applicable.