The India-Sri Lanka Free Trade Agreement (ISFTA) has been in operation for more than a decade. India has now emerged as the largest and the most balanced trading partner of Sri Lanka with a high level of exports and imports taking place between the two countries. While there is quite a lot of information and literature on the ISFTA, they remained scattered. This handbook attempts to bring this scattered information together to assist the business community and other stakeholders to obtain a better understanding of the ISFTA. In addition to a brief analysis on what has happened so far under the ISFTA, the handbook reproduces the Free Trade Agreement and technical details relevant to the Agreement such as the Negatives Lists, Rules of Origin, etc., and agencies dealing with the ISFTA.