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    <description>The Uttar Pradesh SGST notification amends the earlier rate notification under section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 by substituting the table of specified handcrafted, artisanal, and traditional goods. The revised table assigns concessional rates, generally 2.5%, with certain goods such as silver filigree work and handmade imitation jewellery taxed at 1.5%. The amendment takes effect from 22 September 2025.</description>
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