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of <h1>Advance Ruling under GST remains binding unless there's a change in law, facts, or circumstances per Section 103(2).</h1> The time period for the applicability of an Advance Ruling under the GST framework is not fixed. According to section 103(2), an Advance Ruling remains binding as long as the law, facts, or circumstances that supported the original ruling remain unchanged. Therefore, the ruling continues to apply as long as the underlying transaction persists without any changes in the relevant legal, factual, or circumstantial conditions.
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