The Advance Ruling can be obtained on the following matters:
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of the Act;
(c) determination of time and value of the supply of goods or services or both;
(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 or services or both;
(f) whether applicant is required to be registered;
(g) 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.
(ICAI FAQ PUBLICATIONS 06-09-2017 Advance ruling under GST : FAQ NO. 2)