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of <h1>Advance Ruling Under Bihar GST Act 2017: Binding on Applicant and Officer Unless Law, Facts, or Circumstances Change</h1> The advance ruling under the Bihar Goods and Services Tax Act, 2017, is binding on the applicant who sought it and the concerned or jurisdictional officer regarding the applicant. This binding effect applies unless there are changes in the law, facts, or circumstances that supported the original ruling.
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