Part B — Preliminary, and the Tribunal’s own powers
Rule 2. Definitions
Chapter I · Preliminary
2.1 The rule
(1) In these rules, unless the context otherwise requires-
(a) "Act" means the Central Goods and Services Tax Act, 2017 or the State Goods and Service Tax Act, 2017 of the concerned State or the Union territory Goods and Services Tax Act, 2017;
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