This article establishes the supreme interpretative authority for the GCC Common VAT Agreement. It grants the Ministerial Committee exclusive jurisdiction to address all matters concerning the application and interpretation of the Agreement's provisions. Any decision rendered by the Ministerial Committee in this capacity is final and legally binding on all Member States. This provision ensures a unified and consistent approach to resolving ambiguities or disputes arising from the implementation of the VAT framework across the GCC, reinforcing the Agreement's harmonised structure and preventing divergent national interpretations of its core principles.