GM could refer to several things, most commonly General Motors, a multinational corporation that designs, manufactures, markets, and distributes vehicles and vehicle parts and sells financial services. Without further context, it's difficult to be more specific. It can also be an abbreviation for genetically modified, which refers to organisms (plants, animals, microorganisms) in which the genetic material (DNA) has been altered in a way that does not occur naturally by mating and/or natural recombination.
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