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of <h1>Advance Ruling Under West Bengal GST Act 2017: Binding on Applicant and Officer Unless Law or Facts Change.</h1> The advance ruling under the West Bengal Goods and Services Tax Act, 2017, is binding on the applicant who sought it and the concerned or jurisdictional officer regarding the applicant. It remains binding unless there are changes in the law, facts, or circumstances that supported the original ruling. This provision ensures that the advance ruling is applicable specifically to the parties involved, maintaining its relevance unless significant changes occur.
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