Section 49A(5) in The Himachal Pradesh Value Added Tax Act, 2005
(5)The question on which the advance ruling may be sought shall be in respect of,-(a)classification of any goods under the Act;(b)applicability of a notification issued under the 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 under the provisions of the Act;(d)notifications issued, in respect of tax under the Act;(e)admissibility of input tax credit of tax paid or deemed to have been paid;(f)determination of the liability to pay tax on any goods under the Act; or(g)whether applicant is required to be registered under the Act;
