https://www.taxtmi.com/forum/issue?id=120844 GST input tax credit in a barter arrangement for future advertisement services was discussed with reference to the statutory condition of receipt of services under section 16(2)(b). The facts involved supply of goods already made and tax discharged, while no campaigns, media slots, or other deliverables had yet been finalised, though an invoice was proposed in advance. The commentary examined whether a contractual right to receive services, advance invoicing, and the time-of-supply provisions under sections 13 and 31 could support ITC despite the absence of actual receipt and defined deliverables. en-us Wed, 01 Apr 2026 15:56:59 +0530 Mon, 06 Apr 2026 10:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120844 GST input tax credit in a barter arrangement for future advertisement services was discussed with reference to the statutory condition of receipt of services under section 16(2)(b). The facts involved supply of goods already made and tax discharged, while no campaigns, media slots, or other deliverables had yet been finalised, though an invoice was proposed in advance. The commentary examined whether a contractual right to receive services, advance invoicing, and the time-of-supply provisions under sections 13 and 31 could support ITC despite the absence of actual receipt and defined deliverables. Discussion-Forum GST Wed, 01 Apr 2026 15:56:59 +0530 https://www.taxtmi.com/forum/issue?id=120844