Input credit - in the execution of construction contract

Situation - Company A gives an order to Company B for construction of immovable property. Company B engaged one sub-contractor (C) for such work. Sub-contractor raise invoice to Company B with GST and Company B also raise invoce to Company A with GST.

Understanding - Company A unable to take input credit because of clause 9(c) of Section 16 (Chapter V) of Draft GST Act.

Quiery - Whether Company B is entitled to take input credit?