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    <description>Amendment excludes development rights from the operation of the state GST rate notification by inserting an explanation that the notification shall not apply to supplies of development rights made on or after the specified subsequent date, thereby creating a temporal carve out for the supply treatment of development rights while leaving the principal notification otherwise intact.</description>
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      <description>Amendment excludes development rights from the operation of the state GST rate notification by inserting an explanation that the notification shall not apply to supplies of development rights made on or after the specified subsequent date, thereby creating a temporal carve out for the supply treatment of development rights while leaving the principal notification otherwise intact.</description>
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