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<h1>Transaction value defined by GST valuation framework; rules set like kind criteria and adopt Act definitions.</h1> The draft GST Valuation Rules define Act as the IGST, CGST, or SGST Act; define goods and services of like kind and quality by reference to physical characteristics, quality, reputation, functionality and commercial interchangeability; identify transaction value as the value within the meaning of the GST statute; and provide that undefined terms adopt the meanings assigned in the Act.
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