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of <h1>Advance Ruling Binding Only on Applicant and Relevant Officers, Subject to Changes in Law or Circumstances under GST Act 2017.</h1> The advance ruling under the Delhi Goods and Services Tax Act, 2017, is binding solely on the applicant who sought it and the relevant officers involved with the applicant. This ruling remains binding unless there are changes in the law, facts, or circumstances that supported the original ruling.
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