Development rights exemption under Assam GST notification clarified for supplies made on or after 1 April 2019. Amendment to the Assam GST rate notification under section 148 of the Assam Goods and Services Tax Act, 2017 inserts an Explanation clarifying that the notification does not apply to development rights supplied on or after 1 April 2019. The amendment is deemed to have come into force from 1 October 2019.