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The Integrated Goods and Services Tax Act, 2017
CHAPTER I - PRELIMINARY

2(24).

In this Act, unless the context otherwise requires,-

(24). words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;