Advance ruling clarifies whether specific transactions fall within classification, notification application, tax liability, input credit, or registration. Advance ruling applications allow taxpayers to obtain pre decisions by filing a prescribed application and fee stating a specific question. Permissible questions 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; registration requirement; and whether a particular activity constitutes a supply.