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    <title>Applicability of advance ruling.</title>
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    <description>An advance ruling under this Chapter is binding only on the applicant who sought it for eligible matters and on the concerned or jurisdictional officer in respect of that applicant, and remains binding only so long as the law, facts, or circumstances supporting the original ruling have not changed.</description>
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      <description>An advance ruling under this Chapter is binding only on the applicant who sought it for eligible matters and on the concerned or jurisdictional officer in respect of that applicant, and remains binding only so long as the law, facts, or circumstances supporting the original ruling have not changed.</description>
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