Enumerate the various aspects for which Advance Ruling can be sought under GST law. Also discuss whether Mr. L who is a registered supplier in Kerala can seek advance ruling from the Authority for Advance Ruling (AAR) re

Answer 2(d) Advance Ruling can be sought for the following questions: classification of any goods or services or both; applicability of a notification issued under the provisions of this Act; determination of time and value of supply of goods or services or both; admissibility of input tax credit of tax paid or deemed to have been paid; determination of the liability to pay tax on any goods or services or both; whether applicant is required to be registered; whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No, L cannot obtain advance ruling for issue related to place of supply.