Your mother is going to make breakfast. She asks you what you want to eat. You don't care, so you say:
It's up to you.
It's up to you.
You say "It's up to you" when someone asks you to make a decision but you want them to decide. When a decision is "up to" someone, that means that they are the ones who can decide.
This is a pretty polite way to let someone else make a decision. A more direct and less polite way is:
I don't care.
And a more formal and polite way is:
Whatever you prefer.
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