GSTplus HelpCenter

Advance Ruling can be sought for the following matters:

1. Classification of any goods or services under the Act;
2. Applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
3. The principles to be adopted for the purposes of determination of value of the goods or services under the provisions of the Act;
4. Admissibility of input tax credit of tax paid or deemed to have been paid;
5. Determination of the liability to pay tax on any goods or services under the Act;
6. Whether applicant is required to be registered under the Act;
7. 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.