Itc under section 17 5 )( b of the cgst act July 8, 2019 16 32 64 128 Section 17(5) (b) of cgst act Section 17(5)(c) of cgst act 2017 Section 17(5)(b)(i) of gst Section 174(2)(e) of cgst act 2017 Ineligible itc as per section 17(5)