Goods and Services Tax establishes an intra State levy with state wide extent and notified, staged commencement of provisions. The Uttar Pradesh Goods and Services Tax Act, 2017 establishes a state levy on intra State supply of goods and services, applies throughout Uttar Pradesh, and comes into force on dates the State Government specifies by Gazette notification, permitting different commencement dates for different provisions and treating references to commencement as references to the coming into force of those specific provisions.