Section 17(5) (b) of cgst act July 8, 2019 16 32 64 128 Section 17 5 )( b of cgst act pdf Itc under section 17 5 )( b of the cgst act Section 17 sub section 5 b i of the cgst act of 2017 Section 179 Section 17(5)(b)(i) of gst Section 17(5)(c) of cgst act 2017 Section 174(2)(e) of cgst act 2017