Advance ruling: procedural application enables prior determination of classification, tax liability, registration and input credit applicability. An applicant may obtain an advance ruling by applying in the prescribed form and manner with the prescribed fee and stating the question sought. 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; requirement to register; and whether a particular act constitutes a supply under the Act.