Advance ruling clarifies classification, applicability of notifications, time and value of supply, input tax credit and registration.

Advance ruling may be sought on classification of goods or services; applicability of notifications under the GST enactments; determination of the time and value of supply; admissibility of input tax credit; determination of liability to pay tax on specified goods or services; requirement to register; and whether a particular act by the applicant amounts to a supply within the statutory meaning.

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