Gst on works contract

Show it as Non GST outward supply.
GST will not be payable on the supply after GST implementation where the consideration for the supply has been received before the appointed day AND the tax has already been paid under the earlier law.

It is immaterial whether the consideration for supply has been paid fully or partly.

For more clarification, Read below 3 case

Case 1

Mr. S supplies goods to Mr. B on a continuous basis. Mr. S. sent goods worth Rs. 1,00,000 on 15th July for which Mr. B made an advance payment on 27th June. Will GST apply?

GST will not apply to these goods as payment has already been received before GST implementation and tax was applied according to the earlier law.

Case 2

Based on above scenario, Mr. B had paid only Rs. 50,000 as an advance in June.

GST will still not apply as the tax was applied on basis of earlier law. It does not matter if the consideration was partly paid.

Case 3
Mr. B makes entire payment of 1,00,000 on 17th July.

GST will be applicable as consideration is received after GST implementation. However, if the tax had been paid under earlier law, then GST will not be applicable.