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    <description>A State tax called the Uttar Pradesh goods and services tax is levied on intra State supplies (excluding alcoholic liquor for human consumption), valued under section 15 and collected as prescribed at rates not exceeding the notified ceiling; taxable persons must pay it. The Government may notify specified petroleum and aviation fuels for levy from a notified date, and may notify categories where tax is payable on a reverse charge basis by recipients, including supplies from unregistered suppliers to registered persons and services supplied through electronic commerce for which the operator or its local representative/appointee is liable.</description>
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