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