Advance ruling clarifies GST questions such as classification, applicability, time/value, input tax credit, liability and registration. An applicant may obtain an advance ruling by applying in the prescribed form and manner with the prescribed fee, stating the question for determination. Eligible questions are limited to classification of goods or services; applicability of notifications; determination of time and value of supply; admissibility of input tax credit; liability to pay tax; registration requirement; and whether a particular act amounts to a supply.