Pending pre GST works contract payments require calculation of tax incidence under GST and implementation of the SOP by executing agencies. The SOP directs executing agencies to compute and compare pre GST (VAT/central excise/service tax) and post GST tax incidence for works contracts awarded pre 1 July 2017 but executed partly or wholly after that date, requiring itemised classification of goods and services, verification against project estimates, allowance for Input Tax Credit and transitional credits, and certification where necessary; it prescribes that JGST Act applies to works not completed and invoiced by 30.06.2017, that contractual values shall not be revised absent express contract clauses, and that agencies must implement the annexed calculation format to determine payable balances.