ICAI Releases its Second Edition of Handbook on Advance Ruling Under GST

The GST and Indirect Taxes Committee of the Institute of Chartered Accountants of India (ICAI) has recently published the second edition of its handbook called “Handbook on Advance Ruling Under GST” for December 2025. The latest edition includes all aspects of the Advance Ruling system in a concise, practical and easy-to-navigate format.

Ever since the introduction of the GST in July 2017, the Advance Ruling system has played an important role for the taxpayers seeking clarity on the applicability of GST laws, helping reduce disputes and potential penalties under the GST law. Taxpayers can seek an advance ruling on various GST-related matters, including the classification of goods or services, the applicability of notification under GST, the ITC Eligibility, the GST rate on certain goods, and whether an activity is a “supply“, etc.

The new edition of the Handbook is updated with the latest legal provisions, notifications, circulars, and orders issued until November 26, 2025. It also includes FAQs, flowcharts, and diagrams to make it easier for stakeholders to understand the Advance Ruling process. From the Introduction to Rectification of Advance Ruling, the handbook consists of all the required details about the mechanism.

Refer to the following PDF to access the Handbook on Advance Ruling Under GST.