Advance ruling clarifies GST classification, applicability, tax liability, registration and input tax credit issues.

Advance rulings under the Nagaland GST allow an applicant to obtain a determination by filing a prescribed application and fee. Eligible questions are limited to classification of goods or services; applicability of notifications; time and value of supply; admissibility of input tax credit; liability to pay tax; registration requirement; and whether an act constitutes a supply under the Act.

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