1

According to Law-5, the referee cannot change the restart decision once the play restarted. He/she can only issue disciplinary action for the events happened before the restart. In this context, does referee's decision of playing the advantage count as a restart?

2

No. Play has not been stopped - that is the entire purpose of advantage.

Neither has a restart occurred. Law 8, Introduction lists all restarts of play. For completeness, they are

  • Kick-off
  • Free kick (direct or indirect)
  • Penalty kick
  • Throw-in
  • Goal kick
  • Corner kick
  • Dropped ball

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