Input tax credit receipt rules cover Ex-works deliveries when goods are handed to a transporter at the supplier's premises. Input tax credit under clause (b) of sub-section (2) of section 16 of the Andhra Pradesh Goods and Services Tax Act, 2017 is linked to receipt of goods, and the explanation deems receipt where goods are delivered by the supplier to the registered person or to another person on that person's direction before or during movement of goods. In an Ex-works contract, where the supplier hands over goods to a transporter at the supplier's factory gate and property passes at that stage, the recipient is treated as having received the goods at that time, even if physical receipt occurs later. Credit remains subject to the other conditions of sections 16 and 17.