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<h1>Advance Ruling Under Section 103 of GST Act: Binding on Applicant and Officer Until Law or Facts Change</h1> The Himachal Pradesh Goods and Services Tax Act, 2017, Section 103, specifies that an advance ruling issued by the Authority or Appellate Authority is binding on the applicant who requested it and on the concerned or jurisdictional officer related to the applicant. This binding effect remains unless there is a change in the law, facts, or circumstances that supported the original ruling.