Empowering Tax Certainty: ICAI’s Revised Handbook on Advance Ruling
Strengthened Guidance for Tax Clarity
The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the revised December 2025 Edition of the “Handbook on Advance Ruling under GST.”
This comprehensive guide is aimed at enhancing taxpayer awareness, reducing litigation, and supporting the transparent administration of the GST regime.
Updated Framework & Practical Tools
The handbook integrates all legislative amendments, notifications, and circulars issued up to November 26, 2025.
It serves as a one-stop reference for statutory provisions, procedures, and practical aspects, featuring:
Step-by-step filing procedures for the Authority for Advance Ruling (AAR) and Appellate Authority (AAAR), complete with portal screenshots.
Model flowcharts summarizing the entire ruling process.
FAQs addressing common queries from professionals and taxpayers.
Key Pillars of Advance Ruling
The publication emphasizes the role of Advance Ruling in:
Promoting certainty in tax liability determination.
Assuring transparency to support foreign investment.
Minimizing disputes and strengthening cooperative federalism.
Providing an inexpensive and expeditious interpretation of GST provisions.
Scope and Admissibility
The guide clarifies that the mechanism is available to any person registered or seeking registration under GST.
It outlines permissible questions (e.g., classification, value of supply, ITC admissibility) while clearly defining issues outside the scope, such as transitional credit and anti-profiteering matters.
Availability
The “Handbook on Advance Ruling under GST (December 2025 Edition)” is available for access and download on the ICAI website.
Source :- Handbook-on-Advance-Ruling-under-GST-December-2nd-Edition