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of <h1>Advance Ruling Under Telangana GST Act 2017 is Binding on Applicant and Officer, Subject to Section 97(2) Conditions.</h1> The advance ruling under the Telangana Goods and Services Tax Act, 2017, is binding on the applicant who sought it and on the concerned or jurisdictional officer regarding the applicant. This binding effect applies only to matters referred to in Section 97(2) for advance ruling. The ruling remains binding unless there is a change in the law, facts, or circumstances that supported the original ruling.
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