Deemed receipt of goods: input tax credit may arise when supplier hands goods to transporter at supplier's premises. Clarifies that for purposes of input tax credit under clause (b) of sub section (2) of section 16, goods delivered by a supplier to a transporter at the supplier's premises on the direction of the recipient are deemed to have been 'received' by the recipient. In EXW contracts where property passes at the supplier's gate and transport or insurance is arranged on behalf of the recipient, the recipient may claim input tax credit at the time of such handing over, subject to other statutory conditions and business use requirements; diversion or subsequent loss or disposal disqualifies credit.