diff --git a/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/metadata.json b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/metadata.json
new file mode 100644
index 00000000000..ffd3d25059a
--- /dev/null
+++ b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/metadata.json
@@ -0,0 +1,14 @@
+{
+  "id": "c8e4444e-d9a9-4426-be8e-9f1b8c43133c",
+  "queryName": "Beta - SQL DB Instance With Global User Options",
+  "severity": "MEDIUM",
+  "category": "Insecure Configurations",
+  "descriptionText": "No 'google_sql_database_instance' resource based on SQLSERVER should define the 'user options' flag",
+  "descriptionUrl": "https://registry.terraform.io/providers/hashicorp/google/latest/docs/resources/sql_database_instance.html#settings-1",
+  "platform": "Terraform",
+  "descriptionID": "c8e4444e",
+  "cloudProvider": "gcp",
+  "cwe": "250",
+  "riskScore": "3.0",
+  "experimental": "true"
+}
diff --git a/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/query.rego b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/query.rego
new file mode 100644
index 00000000000..97c1e3b903a
--- /dev/null
+++ b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/query.rego
@@ -0,0 +1,42 @@
+package Cx
+
+import data.generic.common as common_lib
+import data.generic.terraform as tf_lib
+
+CxPolicy[result] {
+	resource := input.document[i].resource.google_sql_database_instance[name]
+
+	contains(resource.database_version, "SQLSERVER")
+	results := get_results(resource, name)
+
+	result := {
+		"documentId": input.document[i].id,
+		"resourceType": "google_sql_database_instance",
+		"resourceName": tf_lib.get_resource_name(resource, name),
+		"searchKey": results.searchKey,
+		"issueType": "IncorrectValue",
+		"keyExpectedValue": sprintf("'google_sql_database_instance[%s].settings.database_flags' should set 'user options' to '0'", [name]),
+		"keyActualValue": sprintf("'google_sql_database_instance[%s].settings.database_flags' sets 'user options' to '%s'", [name, results.value]),
+		"searchLine": results.searchLine
+	}
+}
+
+get_results(resource, name) = results { # array
+	resource.settings.database_flags[x].name == "user options"
+	resource.settings.database_flags[x].value != "0"
+
+	results := {
+		"searchKey": sprintf("google_sql_database_instance[%s].settings.database_flags[%d].name", [name, x]),
+		"searchLine": common_lib.build_search_line(["resource", "google_sql_database_instance", name, "settings", "database_flags", x, "name"], []),
+		"value" : resource.settings.database_flags[x].value
+	}
+} else = results { # single object
+	resource.settings.database_flags.name == "user options"
+	resource.settings.database_flags.value != "0"
+
+	results := {
+		"searchKey": sprintf("google_sql_database_instance[%s].settings.database_flags.name", [name]),
+		"searchLine": common_lib.build_search_line(["resource", "google_sql_database_instance", name, "settings", "database_flags", "name"], []),
+		"value" : resource.settings.database_flags.value
+	}
+}
diff --git a/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/negative.tf b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/negative.tf
new file mode 100644
index 00000000000..f47d8e77894
--- /dev/null
+++ b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/negative.tf
@@ -0,0 +1,84 @@
+resource "google_sql_database_instance" "negative_1" {
+  name             = "main-instance"
+  database_version = "MYSQL_8_0"      # Is not a SQLSERVER instance
+  region           = "us-central1"
+
+  settings {
+    tier = "db-f1-micro"
+
+    database_flags{
+      name = "user options"
+      value = "2048"        # ANSI_NULL_DFLT_OFF option
+      }
+  }
+}
+
+resource "google_sql_database_instance" "negative_2" {
+  name             = "mysql-instance-without-flag"
+  database_version = "SQLSERVER_2017_STANDARD"
+  region           = "us-central1"
+
+  # Defaults to "0"
+}
+
+resource "google_sql_database_instance" "negative_3" {
+  name             = "sqlserver-instance-without-flag"
+  database_version = "SQLSERVER_2017_STANDARD"
+  region           = "us-central1"
+
+  settings {}  # Defaults to "0"
+}
+
+resource "google_sql_database_instance" "negative_4" {
+  name             = "sqlserver-instance-without-flag"
+  database_version = "SQLSERVER_2017_STANDARD"
+  region           = "us-central1"
+
+  settings {
+    database_flags {
+      name = "sample_flag1"
+      value = "off"
+      }
+      # Defaults to "0"
+  }
+}
+
+resource "google_sql_database_instance" "negative_5" {
+  name             = "mysql-instance-with-flag"
+  database_version = "SQLSERVER_2019_STANDARD"
+  region           = "us-central1"
+
+  settings {
+    tier = "db-f1-micro"
+
+    database_flags {
+      name = "sample_flag1"
+      value = "off"
+      }
+
+    database_flags {                                  # Has flag set to "0"
+      name = "user options"
+      value = "0"
+      }
+
+    database_flags {
+      name = "sample_flag2"
+      value = "off"
+      }
+  }
+}
+
+resource "google_sql_database_instance" "negative_6" { # Single object support test
+  name             = "mysql-instance-with-flag"
+  database_version = "SQLSERVER_2019_STANDARD"
+  region           = "us-central1"
+
+  settings {
+    tier = "db-f1-micro"
+
+    database_flags {
+      name = "user options"
+      value = "0"
+      }   # Has flag set to "0"
+  }
+}
diff --git a/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/positive.tf b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/positive.tf
new file mode 100644
index 00000000000..a249ef15770
--- /dev/null
+++ b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/positive.tf
@@ -0,0 +1,35 @@
+resource "google_sql_database_instance" "positive_1" {
+  name             = "sqlserver-instance-with-flag"
+  database_version = "SQLSERVER_2017_EXPRESS"
+  region           = "us-central1"
+
+  settings {
+    database_flags {
+      name = "sample_flag1"
+      value = "off"
+      }
+
+    database_flags {                          # Flag is not set to "0" - "32" triggers "ANSI_NULLS" option
+      name = "user options"
+      value = "32"
+      }
+
+    database_flags {
+      name = "sample_flag2"
+      value = "off"
+      }
+  }
+}
+
+resource "google_sql_database_instance" "positive_2" { # Single object support test
+  name             = "sqlserver-instance-with-flag"
+  database_version = "SQLSERVER_2017_EXPRESS"
+  region           = "us-central1"
+
+  settings {
+    database_flags {
+      name = "user options"
+      value = "16"
+      }  # Flag is not set to "0" - "16" triggers "ANSI_PADDING" option
+  }
+}
diff --git a/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/positive_expected_result.json b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/positive_expected_result.json
new file mode 100644
index 00000000000..b435c637f0e
--- /dev/null
+++ b/assets/queries/terraform/gcp/sql_db_instance_with_global_user_options/test/positive_expected_result.json
@@ -0,0 +1,12 @@
+[
+  {
+    "queryName": "Beta - SQL DB Instance With Global User Options",
+    "severity": "MEDIUM",
+    "line": 13
+  },
+  {
+    "queryName": "Beta - SQL DB Instance With Global User Options",
+    "severity": "MEDIUM",
+    "line": 31
+  }
+]
diff --git a/assets/similarityID_transition/terraform_gcp.yaml b/assets/similarityID_transition/terraform_gcp.yaml
index 4bf434f7df4..bf9e80fe0ab 100644
--- a/assets/similarityID_transition/terraform_gcp.yaml
+++ b/assets/similarityID_transition/terraform_gcp.yaml
@@ -3,6 +3,10 @@ similarityIDChangeList:
       queryName: Beta - Google DNS Policy Logging Disabled
       observations: ""
       change: 2
+    - queryId: c8e4444e-d9a9-4426-be8e-9f1b8c43133c
+      queryName: Beta - SQL DB Instance With Global User Options
+      observations: ""
+      change: 2
     - queryId: 18cb7d28-57df-4d6b-9fb4-02828cb15660
       queryName: Beta - SQL DB Instance With Limited User Connections
       observations: ""