Section 97(2) in The Maharashtra 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.
