Ram Bharose, intends to start business of supply and selling of the specified goods in Delhi as proprietor. However, he is not able to determine because of the complexity of the provisions of the CGST Act, 2017 as to: (i

Ram Bharose, intends to start business of supply and selling of the specified goods in Delhi as proprietor. However, he is not able to determine because of the complexity of the provisions of the CGST Act, 2017 as to: (i) the classification of the goods proposed to be supplied by him [as the classification of said goods has been contentious]; and (ii) the place of supply as the supplies of the said goods is to be made from Delhi to buyer located in New York. He therefore approached his tax advisor, who advised him to get first registered under the CGST Act and thereafter apply for the advance ruling in respect of these issues as the advance ruling would bring certainty and transparency and would also avoid litigation later. In this backdrop and the information given, you are required to advise Ram Bharose with respect to the following: (i) Whether he needs to get himself registered first under GST law before applying for the advance ruling ?