Section 171 of cgst act 2017 July 8, 2019 16 32 64 128 Section 171 1 of cgst act 2017 Section 171 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