<h1>Apply for Advance Ruling on GST via FORM GST ARA-01 for tax issues like classification and input tax credit.</h1> Registered and unregistered taxpayers can apply for an Advance Ruling under the GST Act using FORM GST ARA-01. The application process involves logging into the GST portal, selecting the application type, depositing the required fee, and submitting necessary documents. Applicants can seek rulings on issues like classification of goods/services, tax liability, and input tax credit admissibility. After submission, the application status can be tracked online. If the application is rejected, rectification can be sought. Appeals against Advance Ruling Orders require a fee and must be filed within specified time limits. The process includes hearings and potential rectification or appeal proceedings.