Advance ruling allows taxpayers to obtain binding clarity on classification, valuation, registration and input tax credit applicability. An applicant seeking an advance ruling must apply in the prescribed form with the prescribed fee and state the question. Permissible questions are confined 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 be registered; and whether a particular act constitutes a supply under the Act.