The Ministry of Finance has notified amendments to the recruitment rules governing Group 'C' employees of the Goods and Services Tax Appellate Tribunal (GSTAT), bringing key changes to eligibility criteria and deputation provisions.
The notification, issued by the Department of Revenue on December 24, 2025, has been published in the Official Gazette as G.S.R. 918(E). The amendments have been made by the President in exercise of powers conferred under the proviso to Article 390 of the Constitution.
As per the notification, the revised rules will be known as the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group "C" Employees) Amendment Rules, 2025, and will come into force from the date of their publication.
Key Change in Educational Qualification
One of the major amendments relates to the post of Stenographer Grade II. Under the earlier rules notified in 2024, candidates were required to possess a degree in any discipline from a recognised university or institute. The amended rules have now lowered the minimum educational qualification to 12th class pass or equivalent from a recognised Board or University, widening the eligibility pool for the post.
Deputation Provision Removed for UDC Post
The notification also introduces a significant change for the post of Upper Division Clerk (UDC). The provision relating to deputation, as specified under clause (b) in the relevant column of the Schedule to the 2024 Rules, has been omitted. This effectively removes deputation as a mode of appointment for the UDC post under the GST Appellate Tribunal.
Administrative Impact
These amendments are expected to streamline recruitment processes within the GST Appellate Tribunal and address staffing requirements by simplifying eligibility norms. The changes may also help in faster filling of vacancies and improving administrative efficiency at the Tribunal level.
The notification has been issued under File No. A-11/1/2024-CESTAT-DOR-Part(1) and signed by Vikash Kumar, Deputy Secretary, Department of Revenue.
Official copy of the notification has been attached
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