GST ambiguity set
A collection of GST questions where qualified professionals legitimately disagree and the law does not settle the matter. Each case sets out the competing positions, the reasoning and authority behind each, and what a careful professional would say.
| Detail | Value |
|---|---|
| Status | In production — available March 2027 |
| Size | 100 cases |
| Entry rule | Independent solvers split and an adjudicator confirms the law is unsettled |
| Valid as of | October–December 2026 |
| Format | JSONL |
| Uses | Evaluation of uncertainty handling; training for calibrated answers |
What each record contains
| Field | Example |
|---|---|
| Facts and question | Whether a bundled supply is a composite or a mixed supply, where rulings differ (final example chosen by the legal desk) |
| Position A | Reasoning and supporting authority |
| Position B | Reasoning and supporting authority |
| Why it's unsettled | Conflicting rulings, no binding clarification |
| A good answer | Explains both positions and the risk; suggests how to resolve (e.g. seek a ruling) |
| A poor answer | Picks one position with false certainty |
How to score an AI on it
Not right or wrong. We score whether the AI (1) recognises the uncertainty, (2) states the competing positions accurately, and (3) avoids false confidence.
Handled with care
Cases move out of this set when the law is clarified — by circular, amendment or binding judgment — and become ordinary certified cases with a settled answer. Refresh and versioning.
GST ambiguity set — FAQ
How is an AI scored on the ambiguity set?+
On whether it recognises the uncertainty, states the competing positions accurately and avoids false confidence.
What happens when the law is clarified?+
The case leaves the ambiguity set and becomes an ordinary certified case with a settled answer.
Who writes the competing positions?+
Senior professionals, with the authorities supporting each position checked by the legal desk.
Zynoviq