Advance ruling on GST clarifies classification, tax liability, input tax credit and registration requirements for taxpayers.

Advance ruling applications are made in the prescribed form, manner and fee and must state the question sought. Permissible questions are limited to classification of goods or services; applicability of notifications; determination of time and value of supply; admissibility of input tax credit; determination of liability to pay tax; whether the applicant must be registered; and whether a particular act amounts to a supply.

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