Interest rate fixation under GST: varying annual rates set for delayed tax, refund and adjustment scenarios. The notification prescribes distinct annual interest rates for different statutory scenarios under the Uttar Pradesh GST Act: a specified rate for interest on delayed tax payment, a higher rate for another delayed-payment provision, lower rates for interest on refunds and adjustments, and an intermediate rate applicable to the proviso governing specific adjustment circumstances; the rates are effective from the stated commencement date.