Advance ruling: pre determine GST classification, tax liability, registration and input tax credit consequences before supply. An applicant may obtain an advance ruling by applying in the prescribed form and manner with the prescribed fee, stating the question sought; eligible questions relate to classification of goods or services, applicability of notifications, determination of time and value of supply, admissibility of input tax credit, liability to pay tax, requirement to be registered, and whether a particular act constitutes a supply under the Act.