An entity pays a non-refundable upfront fee to a retailer-customer to fund modifications the retailer makes to its shelving to accommodate the entity's products. The entity does NOT obtain control of any rights to the customer's shelves. Under Ind AS 115, this payment is:

Para 70 — consideration paid to a customer is a reduction in the transaction price UNLESS the entity receives a distinct good or service from the customer in exchange (at fair value). Here the entity gets no control of any shelving rights, so the ₹1.5 cr payment is not for a distinct good/service — it reduces the transaction price. The reduction is recognised against revenue as goods are transferred.