Section 17 5 of cgst act cbic July 8, 2019 16 32 64 128 Section 17 5 of cgst act 2017 cbic Section 17(5) (b) of cgst act Section 17(5)(b)(i) of gst Section 17(5)(c) of cgst act 2017 Section 174(2)(e) of cgst act 2017 Cgst act india