Advance ruling clarifies tax treatment and registration, covering classification, notifications, time/value, input credit, and supply. An applicant may obtain an advance ruling by applying in the prescribed form and manner with the prescribed fee, stating the question sought. Permitted questions are confined 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 act constitutes a supply.