Question 12 – Draft-Bills-Reports – Advance Ruling – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 12 – Q 12. What is the time period for applicability of Advance Ruling? Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 103(2), it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. Thus, a ruling shall continue to be in force so
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