Section 97

(1) An applicant desirous of obtaining an advance ruling may make an application stating the question on which the advance ruling is sought. (2) The question on which advance ruling is sought may relate to: classification, applicability of notification, determination of time and value of supply, admissibility of ITC, determination of liability to pay tax, registration, and determination of supply as one of taxable, exempt, inter-State or intra-State supply.