Applicability of Advance Ruling - Goods and Services Tax - GST

Hello Friends, How does one interpret Sub-section 2 of Section 103 relating to advance ruling - The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. Example - if an inward supply which was purely for office purposes and accordingly the ruling was also pronounce that ITC will be available. Later after some years, if the inward supply is put to personal or non-business use, whether the non-applicability of advance ruling will be retrospective or prospective? Are there any legal precedents to support that it will be prospective? I personally believe that it shall be prospective because the advance ruling when applied was based on the facts that existed then unaware of the changes that can take place later. Applying retrospectively seems unfair.