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Rule 2 - Draft-Bills-Reports - GST Valuation Rules - Goods and Services Tax - Rule 2 - 2. (1) In these 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) good .....

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pplied by the same person or by a different person; (c) services of like kind and quality means services which are identical or similar in nature, quality and reputation as the services being valued and supplied by the same person or by a different p .....

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