Application for advance ruling :
(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
(2) The question on which the advance ruling is sought shall be in respect of,
(a) classification of any goods and/or services under the Act;
(b) applicability of a notification issued under provisions of the Act having a bearing on the rate of tax;
(c) the principles to be adopted for the purposes of determination of value of the goods and/or services under the provisions of the Act;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods and/or services under the Act;
(f) whether applicant is required to be registered under the Act;
(g) whether any particular thing done by the applicant with respect to any goods and/or services amounts to or results in a supply of goods and/or services, within the meaning of that term.
(3) The application shall be accompanied by a fee as may be prescribed.