Section 15(2)(b) of cgst act July 8, 2019 16 32 64 128 Section 15 2 )( b of cgst act example Sec 15 of cgst act 2017 Section 15-20 cpc Section 42(2) of cgst act 2017 Section 17(5) (b) of cgst act Section 16(2) of cgst act