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<h1>Uttar Pradesh SGST Circular Clarifies Work Contract Services Compliance Under GST Regulations for Businesses and Individuals.</h1> The circular issued by the Uttar Pradesh SGST on February 26, 2018, addresses work contract services under GST regulations. It provides guidance and instructions regarding the treatment and compliance requirements for such services within the state. The document serves as a directive for businesses and individuals involved in work contracts to ensure adherence to GST provisions, facilitating uniformity and clarity in tax processes related to these services.