Advance ruling applications clarify tax treatment before supply, covering classification, notifications, timing, value, credit, liability, and registration. Advance rulings under the Gujarat GST scheme allow an applicant, by prescribed application and fee, to obtain prospective determinations on classification of goods or services, applicability of notifications, determination of time and value of supply, admissibility of input tax credit, liability to pay tax, registration requirement, and whether a particular activity amounts to a supply.