Advance ruling applications in GST must state specific classification or liability questions and follow prescribed filing and fee procedures.

Advance ruling applications must be filed in the prescribed form on the common portal stating a specific question within enumerated categories (classification, notification applicability, time and value of supply, admissibility of input tax credit, tax liability, registration requirement, and whether an activity is a supply); applications and supporting documents must be verified and signed as prescribed and fees paid through the electronic cash ledger. Appeals to the Appellate Authority follow specified forms, fee rules, and signature requirements, and manual filing is permitted where the electronic module is unavailable but fees remain payable online.

---

---

---