The Department of Revenue, Ministry of Finance, vide F. No. A-11/1/2024-CESTAT-DOR-Part(1) dated December 24, 2025, has notified the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group “C” Employees) Amendment Rules, 2025. The notification has been published in the Gazette of India on 24th December 2025.
These amendments streamline eligibility norms and service-related provisions for specific Group “C” posts under the Goods and Services Tax Appellate Tribunal (GSTAT).
Key Amendments:
- Revised Educational Qualification for Stenographer Grade II
The amendment substitutes the earlier requirement of “Degree in any discipline from a recognised University or Institute” with:
- “12th class pass or equivalent from a recognised Board or University.”
This change is applicable to Stenographer Grade II (Serial No. 1 of the Schedule).
- Modification in Deputation Conditions for Upper Division Clerk (UDC)
For the post of Upper Division Clerk (Serial No. 2), clause (b) under the heading “Deputation” in Column (11) has been omitted.
Enforcement:
The rules come into force from the date of their publication in the Official Gazette, i.e., 24 December 2025.
Background:
The Goods and Services Tax Appellate Tribunal (GSTAT) serves as a key appellate body in the GST dispute-resolution framework. The notified amendments are part of the Government’s ongoing efforts to streamline recruitment standards and enhance administrative efficiency within the Tribunal.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/Goods-and-Services-Tax-Appellate-Tribunal-Recruitment-Salary-and-other-Terms-and-Conditions-of-Service-of-Group-C-Employees-Rules-2024.pdf
