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<h1>Advance Ruling Binding on Applicant and Officer Under Puducherry GST Act 2017, Subject to Change in Law or Facts.</h1> The advance ruling under the Puducherry Goods and Services Tax Act, 2017, is binding on the applicant who sought it and the concerned or jurisdictional officer regarding the applicant. This ruling remains binding unless there is a change in the law, facts, or circumstances that supported the original ruling.