GST tax collection-at-source rate revised under Uttar Pradesh law by substituting half per cent with 0.25 per cent. The notification amends the existing Uttar Pradesh GST order under section 52(1) by substituting 'half per cent.' with '0.25 per cent.' in the specified notification. It revises the tax collection-at-source rate under the State GST framework and is deemed to have come into force from 10 July 2024.