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of <h1>Advance ruling under Section 103 GST Act 2017 is binding unless law, facts, or circumstances change.</h1> The advance ruling under Section 103 of the Rajasthan Goods and Services Tax Act, 2017, is binding on the applicant who sought it and the concerned officer or jurisdictional officer regarding the applicant. This binding effect remains unless there is a change in the law, facts, or circumstances that supported the original advance ruling.
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