Advance ruling clarifies GST classification, registration, input tax credit, time and value, and tax liability issues.

Applications for an advance ruling must be filed in the prescribed form, manner and with prescribed fee, stating the question sought. 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; determination of tax liability; requirement for registration; and whether a particular act constitutes a supply under the GST law.

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