Advance ruling procedure: clarifies classification, applicability, time/value, input tax credit and registration under GST advance ruling scheme. 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.