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..... Explanation: For the purpose of this Act, "State" includes Union Territory with Legislature. (b) "Government" means the Central Government; (c) "Integrated Goods and Services Tax" (IGST) means tax levied under this Act on the supply of any goods and/or services in the course of inter-State trade or commerce. Explanation 1.- A supply of goods and/or services in the course of import into the t....