**Executive Summary**
This document is a notification from the Ministry of Finance (Department of Revenue) published in the Gazette of India. It introduces the Goods and Services Tax Appellate Tribunal (Recruitment, Salary, and other Terms and Conditions of Service of Group "C" Employees) Amendment Rules, 2025. These rules, effective from the date of their publication, amend the 2024 rules concerning Group "C" employees of the Goods and Services Tax Appellate Tribunal.
**Key Points / Main Content**
* **Title and Commencement:**
* The rules are called the Goods and Services Tax Appellate Tribunal (Recruitment, Salary, and other Terms and Conditions of Service of Group "C" Employees) Amendment Rules, 2025.
* The rules come into effect from the date of their publication in the Official Gazette.
* **Amendments to the 2024 Rules:**
* **Stenographer Grade II Qualifications:** For the post of Stenographer Grade II (serial 1), the required qualification in column (7) is changed from "Degree in any discipline from a recognised University or Institute" to "12th class pass or equivalent from a recognised Board or University".
* **Upper Division Clerk Deputation:** Clause (b) under the heading "Deputation" in column (11) for the post of Upper Division Clerk at serial 2 is omitted.
**Impact Analysis**
**Stakeholder: Goods and Services Tax Appellate Tribunal Group "C" Employees**
* **Impact:** Affects recruitment qualifications and terms related to deputation.
* **Action Required:** None explicitly stated, but employees and HR departments need to be aware of the updated rules for future recruitment and service conditions.
**Stakeholder: Recruitment Authorities for the Goods and Services Tax Appellate Tribunal**
* **Impact:** Alters the qualification criteria for the Stenographer Grade II position and deputation rules for Upper Division Clerks.
* **Action Required:** Update recruitment processes and criteria to reflect the changes specified in the amendment rules.
Key Entities Referenced
Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group “C” Employees) Rules, 2024: The original rules governing the recruitment, salary, and service conditions of Group 'C' employees in the Goods and Services Tax Appellate Tribunal.
Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group “C” Employees) Amendment Rules, 2025: The rules amending the 2024 rules, focusing on changing the educational qualifications for Stenographer Grade II and removing a clause related to deputation for Upper Division Clerk.
Article 309 of the Constitution: The constitutional provision granting the power to make rules regulating the recruitment and conditions of service of persons serving the Union or a State.
Ministry of Finance (Department of Revenue): The ministry responsible for issuing the notification and the rules.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24122025-268786
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 832] नई दिल्ली, बधु िार, दिसम्ब र 24, 2025/पौर् 3, 1947
No. 832] NEW DELHI, WEDNESDAY, DECEMBER 24, 2025/PAUSHA 3, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 24 दिसम् बर, 2025
सा.का.जन. 918(अ).— संजिधान के अनुच्छेि 390 के परंतुक द्वारा प्रित्त िजियों का प्रयोग करत े हुए, राष्ट्रपजत
एततद्वारा माल और सेिा कर अपील अजधकरण (समूह "ग" के कममचाररयों की भती, िेतन और सेिा की अन्य ितें) जनयम,
2024 में संिोधन करने के जलए जनम्नजलजखत जनयम बनाते ह,ैं अर्ामत:् -
1. सजं िप्त िीर्कम और प्रारंभ — (1) इन जनयमों को माल और सिे ा कर अपील अजधकरण (समहू "ग" के कममचाररयों
की भती, िेतन और सेिा की अन्य ित)ें संिोधन जनयम, 2025 कहा िाएगा,
(2) य ेजनयम भारत के रािपत्र में उनके प्रकािन की तारीख से प्रिृत्त होंगे।
8653 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. माल और सेिा कर अपील अजधकरण (समूह "ग" के कममचाररयों की भती, िेतन और सेिा की अन्य ितें) जनयम,
2024 की, अनुसूची म,ें—
(क) क्रमांक 1 पर आिुजलजपक ग्रेड II के पि के सामने, कॉलम (7) म,ें "दकसी मान्यता प्राप्त जिश्वजिद्यालय या
संस्ट्र्ान से दकसी भी जिर्य म ें जडग्री; और" िब्िों के स्ट्र्ान पर, जनम्नजलजखत प्रजतस्ट्र्ाजपत दकया िाएगा,
अर्ामत:् — "दकसी मान्यता प्राप्त बोडम या जिश्वजिद्यालय स े 12िीं किा उत्तीणम या समकि; और"
(ख) क्रमांक 2 पर उच् च श्रणे ी जलजपक के पि के सामने, कॉलम (11) म,ें प्रजतजनयुजि िीर्मक के अतं गमत, खडं (ख)
का लोप कर दिया िाएगा।
[फा. स.ं ए-11/1/2024-सीईएसटीएटी-डीओआर-भाग(1)]
जिकाि कुमार, उप सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 24th December, 2025
G.S.R. 918(E).—In exercise of the powers conferred by the proviso to article 390 of the Constitution, the
President hereby makes the following rules to amend the Goods and Services Tax Appellate Tribunal (Recruitment,
Salary and other Terms and Conditions of Service of Group “C” Employees) Rules, 2024, namely: -
1. Short title and commencement. — (1) These rules may be called the Goods and Services Tax Appellate
Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group “C” Employees) Amendment
Rules, 2025,
(2) They shall come in to force on the date of their publication in the Official Gazette.
2. In the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of
Service of Group “C” Employees) Rules, 2024, in the Schedule,—
(a) against the post of Stenographer Grade II at serial 1, in column (7), for the words “Degree in any discipline
from a recognised University or Institute; and”, the following shall be substituted, namely: — “12th class
pass or equivalent from a recognised Board or University; and”
(b) against the post of Upper Division Clerk at serial 2, in column (11), under the heading Deputation,
clause (b) shall be omitted.
[F. No. A-11/1/2024-CESTAT-DOR-Part(1)]
VIKASH KUMAR, Dy. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.