In Union of India v. Mohit Minerals (P) Ltd., (2022) 10 SCC 700, the Supreme Court held that:

In Mohit Minerals, the Supreme Court held that GST Council recommendations have persuasive value and do not bind Parliament or the State legislatures when they enact GST laws. This follows from their simultaneous legislative power under Article 246A and the Council's role in cooperative federalism. The Court distinguished this from governmental rule-making under the GST statutes, where the statutory requirement to act on Council recommendations remains binding.