Receipt of goods under EXW contracts: ITC available when supplier hands goods to transporter at factory gate. Clause (b) of sub section (2) of section 16 deems a recipient to have 'received' goods when the supplier delivers them to the recipient or any other person on the recipient's direction, including by handing them to a transporter. Under EXW contracts the property may pass at the supplier's factory gate when goods are handed to the transporter, allowing the recipient to claim ITC at that point, subject to other eligibility conditions and the requirement that the goods are used or intended to be used in the course or furtherance of business.