Cgst rules and section 17(5) July 8, 2019 16 32 64 128 38 of cgst rules and section 17 5 42 & 43 of cgst rules and section 17 5 Rule 42 of cgst rules and section 17 5 As per rules 38 cgst rules and section 17 5 Gst rules General rules of interpretation Gst section 17(5) Rule 572-9 article 3 section 10