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    <description>Amends the Uttar Pradesh Goods and Services Tax Act, 2017 to revise key definitions, credit and return provisions, appellate pre-deposit rules, and penalty provisions, while introducing a traceability regime for specified goods through unique identification marking, electronic information access, and disclosure of machinery details. It also retrospectively excludes certain supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones from tax and bars refund of tax already collected on that basis.</description>
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