How does the Explanation impact the implementation of the provisions of article 16-9-2016?
The Explanation impacts the implementation of the provisions of article 16-9-2016 by specifying that the provisions related to goods and services tax will come into effect from a date recommended by the Goods and Services Tax Council. This means that the actual commencement of these provisions may not be strictly on 16-9-2016, but rather on a later date as suggested by the council.