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..... hese rules, unless the context otherwise requires: (a) Act means the IGST Act or the CGST Act or, as the case may be, the SGST Act; (b) goods of like kind and quality means goods which are i .....

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..... ued and supplied by the same person or by a different person; and (d) transaction value means the value of goods and/or services within the meaning of section 15 of the CGST Act. (2) Words, ex .....

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