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    <description>Amends the Uttar Pradesh GST notification on construction services and real estate supplies by revising rate entries, conditions, and valuation rules for affordable and non-affordable apartments, residential and commercial projects, works contract services, and development rights or FSI-based consideration. It introduces detailed provisions on ongoing projects, one-time option exercise, input tax credit attribution, reverse charge on procurement shortfall from registered suppliers, and new definitions for project, promoter, apartment, and related real estate terms, with effect from 1 April 2019.</description>
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