The Solid-state decomposition of ammonia borane (AB) proceeds through various simultaneous dehydrocoupling reactions between ammine (-NH3) and borane (-BH3) centres, which collectively leads to the formation of hydrogen and borazine as by-products. Therefore, the kinetic study on borazine release from AB decomposition is challenging due to multiple consecutive reactions and the heterogeneity of the reactant product phases. Ammonia borane has hydrogen bonding in solid state and hence a solid-state decomposition can follow some different reaction pathways and can be studied by introducing smaller clusters of AB. In this work, we have adopted a DFT approach to understand the reaction kinetics of decomposition of AB in gas phase through different intermediates and transition states. The theoretical studies have been carried out using B3LYP/6-311++G(d,p), 6-31-G(d), to investigate the potential energy surface and the possible reaction mechanism and kinetics of AB decomposition through different pathways, and their rate constants have been estimated by using transition state theory. Additionally, the Arrhenius kinetic parameters [Pre-exponential factor (A), Activation energy (Ea), rate constant (k)] of the individual reactions are also calculated by transition state theory. The obtained Arrhenius kinetic parameters have been used in modified Avrami-Erofeev kinetic model to predict the borazine release trend, under dynamic heating conditions. The theoretical kinetics calculation indicates that owing to various parameters i.e. electronegativity, steric factor, etc., the reactivity and geometry of each intermediates varies, which carry a prominent role in determining their corresponding kinetic properties (A, Ea). The borazine release has been observed to be more facile through B-(cyclo triborazanyl) amine borane (BCTB) mediated pathway; due to a B-(μH)-B bridge bonded intermediate formation. Interestingly, the experimental correlation of the theoretically predicted borazine release, have been observed to be accurate and also demonstrated that the BCTB nucleation follows through two-dimensional (2-D) growth kinetics, whereas CTB proceeds through three dimensional (3-D) nuclei growth kinetics.