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    <title>Clarification regarding classification of goods and GST rates</title>
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    <description>Classification of goods and the GST rates clarified by the CBIC are to be followed under the Uttar Pradesh SGST Act as well. The goods covered by the CBIC clarification, and the GST rates specified for them, shall apply in Uttar Pradesh for SGST purposes in line with the GST Council&#039;s decisions. The enclosed circular is to be circulated to subordinate officers for necessary compliance.</description>
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