The Institute of Chartered Accountants of India (ICAI) has released the revised Handbook on Advance Ruling under GST (December 2025 Edition), aimed at enhancing taxpayer awareness, strengthening dispute-prevention mechanisms, and supporting transparent administration of the Goods and Services Tax (GST) regime.
The publication, prepared by ICAI’s GST & Indirect Taxes Committee, provides an updated and comprehensive reference to the statutory framework, procedures, practical aspects, FAQs, and recent judicial developments on the Advance Ruling mechanism. The revised edition incorporates all legislative amendments, notifications, circulars and clarifications issued up to 26th November 2025.
Strengthening Tax Certainty and Ease of Doing Business
Introduced as a key pillar of India’s indirect tax reforms, the Advance Ruling mechanism provides taxpayers with clarity on GST implications of proposed or ongoing transactions, thereby reducing litigation and ensuring compliance. The Handbook highlights that Advance Rulings:
- Promote certainty in determining tax liability;
- Support foreign investment by assuring transparency in taxation;
- Minimise disputes and strengthen cooperative federalism; and
- Offer inexpensive and expeditious interpretation of GST provisions.
The publication reiterates that the mechanism is available to persons registered or seeking registration under GST and provides guidance on permissible questions—including classification, applicability of notifications, time and value of supply, ITC admissibility, tax liability, requirement of registration, and determination of supply.
Key Features of the Revised Edition
The updated volume covers the following major aspects:
- Detailed Overview of Statutory Provisions
A structured summary of Sections 95 to 106 of the CGST Act and related CGST Rules provides clarity on definitions, scope, authorities, procedures, and legal effect of rulings.
- Guidance on Filing Procedures
The Handbook explains the step-by-step procedure for filing applications before the Authority for Advance Ruling (AAR) and the Appellate Authority for Advance Ruling (AAAR), including portal-based processes, fee payments, and documentation requirements.
- Clarification on Admissibility of Matters
It outlines issues outside the scope of advance ruling, such as transitional credit, e-way bill requirements, and anti-profiteering matters. It also highlights key judicial precedents, including decisions permitting ruling requests involving place of supply when relevant for determining tax liability.
- Insights on Appellate and National Appellate Authority
The document provides an overview of the appellate structure under GST and discusses provisions for the constitution and functioning of the National Appellate Authority for Advance Ruling, along with pending concerns related to conflicting rulings across states.
- Practical Tools for Stakeholders
The publication includes:
- Practical procedures and screenshots for portal filing;
- Model flowcharts summarising the ruling process;
- FAQs addressing routine queries from taxpayers and professionals.
ICAI’s Commitment to Nation-Building
In his foreword, the President of ICAI, emphasised ICAI’s continued commitment to supporting India’s indirect tax ecosystem through knowledge dissemination, capacity building, and professional excellence. The publication is a continued effort to empower professionals and stakeholders with accurate and up-to-date technical guidance.
The Chairman and Vice-Chairman of the GST & Indirect Taxes Committee acknowledged the contribution of subject experts and reaffirmed that the Handbook is an essential resource for enhancing certainty and compliance under GST.
Availability
The Handbook on Advance Ruling under GST (December 2025 Edition) is available through ICAI’s publication portal and serves as a valuable reference for taxpayers, practitioners, academicians, and policymakers.
The Handbook can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/Handbook-on-Advance-Ruling-under-GST-December-2nd-Edition.pdf
