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<h1>Advance ruling applications permit queries on classification, applicability, timing, valuation, input tax credit, liability and registration.</h1> An advance ruling application must be made in the prescribed form, manner and with the prescribed fee, stating the specific question. Permissible subjects for rulings are limited to classification of goods or services; applicability of notifications; determination of time and value of supply; admissibility of input tax credit; determination of tax liability; requirement to be registered; and whether a particular act constitutes a supply under the law.
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