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of <h1>Advance Ruling Under Model GST Law: Binding on Applicant and Tax Authorities Unless Law or Circumstances Change</h1> The advance ruling issued by the Authority or Appellate Authority under the Model GST Law is binding specifically on the applicant who requested it and on the relevant tax authorities concerning the applicant. This binding effect remains unless there are changes in the law, facts, or circumstances that supported the original ruling.
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