This instruction clarifies that the guidance contained in para 2(g) of Instruction No. 01/2023–24–GST (Inv.), relating to interpretation-driven issues, shall also apply during GST audit proceedings. It covers situations where audit objections arise due to divergent interpretations of the CGST Act, Rules, notifications, or circulars, especially where taxpayers have followed a prevalent industry practice. In such cases, the Zonal Principal Chief Commissioner is advised to make a self-contained reference to the relevant policy wing of the Board (GST Policy Wing/TRU). The endeavour should be to seek such clarification before concluding audit and well before issuance of show cause notices. This approach is intended to promote uniformity and reduce avoidable litigation. The instruction applies equally to ongoing audit proceedings.