Section 97(2) in Telangana Goods and Services Tax Act, 2017
(2)The question on which the advance ruling is sought under this Act, shall be in respect of,-(a)classification of any goods or services or both;(b)applicability of a notification issued under the provisions of this Act;(c)determination of time and value of 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.
