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    <title>Notify the state tax the intra-State supply of services</title>
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    <description>State tax is notified for intra-State supplies of services under the Uttar Pradesh Goods and Services Tax Act, 2017 at the rates and conditions set out in the Table. The notification classifies services across major sectors, including construction, wholesale and retail trade, accommodation, food and beverage services, passenger and goods transport, rental and leasing, financial and related services, real estate, business and production services, and community, social and personal services. Different tariff entries prescribe rates such as 2.5%, 6%, 9% and 14%, with certain supplies subject to input tax credit restrictions and other specified conditions.</description>
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