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...., 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 ide....

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.... 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, expressi....