G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub- section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the CGST Act, 2017 (12 of 2017),