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    <description>Amendment to the Uttar Pradesh GST rate notification inserts a special proviso for the service described in clause (f) under serial number 3 of the table. For the specified period from 14 June 2021 to 30 September 2021, the state tax on that service is to be levied at a reduced rate of 2.5 per cent, notwithstanding the rate otherwise specified in the notification. The amendment is given retrospective effect from 14 June 2021.</description>
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