Advance ruling clarifies GST questions on classification, notifications, timing, value, input tax credit and supply characterization.

Application for an advance ruling allows a person to apply in the prescribed form, manner and fee, stating a specific question. Permissible questions are limited to classification of goods or services; applicability of a notification; determination of time and value of supply; admissibility of input tax credit; determination of tax liability; requirement to register; and whether a particular act by the applicant amounts to a supply under the Act.

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