Question 2 - Which are the matters enumerated in Section 97 for which advance ruling can be sought? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 2. Which are the matters enumerated in Section 97 for which advance ruling can be sought? Ans. Advance Ruling can be sought for the following matters: (a) classification of any goods or services under the Act; (b) applicability of a notification issued under provisions of the Act having a bearing on the rate of tax; (c) the principles to be adopted for the purposes of determination of value of the goods or services under the provisions of the Act; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services under the Act; (f) whether applicant is required to be registered under the Act; (g) whether any particular thing done by the applicant with respect to any goods or services amounts to or results in a supply of goods or services, within the meaning of that term.