Section 2 16 of igst act 2017 July 8, 2019 16 32 64 128 Sub section 2 of section 16 of cgst act 2017 Section 16(2) of cgst act Section 16 of cgst act Section 16 of the igst act Section 42(2) of cgst act 2017 Section 17(5) (b) of cgst act