The tutorial covers various aspects of handling Excel files in a Laravel application, including validating data, secure file uploads, error handling, batch inserts, upserts, chunk reading, advanced formatting and styling, and safeguarding uploaded files. The maatwebsite/excel library is used throughout the process, providing a seamless and clean way to import and export data from Excel files. The tutorial also emphasizes the importance of security measures, such as validating user input, generating random file names, and storing uploaded files in a safe area.