Exclusion of development rights: notification inapplicable to supplies from 1 April 2019, amendment effective 1 October 2019. The notification amends earlier rate notification No.132-F.T. by inserting an explanation that the notification shall not apply to development rights supplied on or after 1 April 2019, under the powers of section 148 of the West Bengal Goods and Services Tax Act, 2017; the amendment is to come into force from 1 October 2019.