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    <title>Applicability of advance ruling.</title>
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    <description>Advance rulings under this Chapter are binding only on the applicant who sought the ruling in respect of matters eligible for advance ruling and on the concerned or jurisdictional officer in relation to that applicant; they remain binding unless the law, facts or circumstances supporting the original advance ruling have changed.</description>
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      <description>Advance rulings under this Chapter are binding only on the applicant who sought the ruling in respect of matters eligible for advance ruling and on the concerned or jurisdictional officer in relation to that applicant; they remain binding unless the law, facts or circumstances supporting the original advance ruling have changed.</description>
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