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<h1>Advance ruling procedure: clarifies classification, applicability, time/value, input tax credit and registration under GST advance ruling scheme.</h1> An applicant may obtain an advance ruling by applying in the prescribed form and fee and stating the question sought. Permissible questions are limited to: classification of goods or services; applicability of notifications under the Act; 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 under the Act.