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