State the matters on which Advance Ruling can be sought under GST Law. State any four such matters as specified under the CGST Act, 2017.

U/s 97(2) of the CGST Act, 2017 Advance Ruling can be sought for the following questions/matters/ issues: 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 tax liability to pay tax on any goods or services or both; Clarification on registration requirements of the applicant; 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.