https://www.taxtmi.com/acts?id=23986 The binding effect of an advance ruling under the GST law is confined to the applicant who sought the ruling and the concerned or jurisdictional officer in relation to that applicant. A ruling of the Appellate Authority carries the same limited binding force, and a ruling of the National Appellate Authority also binds specified applicants, including distinct persons and registered persons having the same Permanent Account Number, together with the concerned officers. The ruling continues to bind only so long as the law, facts, and circumstances supporting the original ruling remain unchanged. en-us Mon, 27 Mar 2017 17:16:49 +0530 Fri, 26 Jun 2026 11:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23986 The binding effect of an advance ruling under the GST law is confined to the applicant who sought the ruling and the concerned or jurisdictional officer in relation to that applicant. A ruling of the Appellate Authority carries the same limited binding force, and a ruling of the National Appellate Authority also binds specified applicants, including distinct persons and registered persons having the same Permanent Account Number, together with the concerned officers. The ruling continues to bind only so long as the law, facts, and circumstances supporting the original ruling remain unchanged. Act-Rules GST Mon, 27 Mar 2017 17:16:49 +0530 https://www.taxtmi.com/acts?id=23986