What are the matters on which advance ruling can be sought under GST law ?

As per section 97 of the CGST Act, the Advance Ruling can be obtained on the following matters: Classification of any goods or services or both. Applicability of a notification issued under provisions of the Act. Determination of time and value of the 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.