Advance ruling on GST: clarifying classification, notifications, time/value, input tax credit, liability and registration requirements.

An applicant may obtain an advance ruling by submitting a prescribed application with the prescribed fee stating the question. Rulings are confined to specified issues: classification of goods or services; applicability of notifications; determination of the time and value of supply; admissibility of input tax credit; determination of liability to pay tax; whether the applicant must register; and whether a particular act amounts to a supply.

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