Reproduction steps:
1. Open the attached “IN-98962.zip” project
2. Make sure the Android Platform is selected in the Build Platforms
3. Open the “SampleScene”
4. In the Scene view, observe the Sphere GameObject

Expected result: No banding artifact is visible on the Sphere
Actual result: Banding artifact is visible on the Sphere

Reproducible with: 2023.2.0a18, 6000.0.47f1, 6000.1.0f1, 6000.2.0a9
Not reproducible with: 2022.3.61f1, 2023.2.0a17

Reproducible on: Windows 10 (User reported), Windows 11
Not reproducible on: No other environment tested

Notes:
- Does not reproduce if the Windows Platform is selected, even if the Vulkan Graphics API is selected. With the Android Platform the issue reproduces with both Vulkan and OpenGLES3
- The issue only reproduces if on the “PC_URPAsset,” HDR is enabled under Quality settings, and the Grading mode is set to “High Dynamic Range” under Post-processing settings. Additionally, the “ACES” Tonemapping is set on the Global Volume GameObject
- Inspecting the ColorGradingLUT in RenderDoc shows negative values in the darker/banded areas of the LUT