GSTAT Rules 2025: CBIC Amends Recruitment Norms for Group C Employees [Read Notification]

The Ministry of Finance (Department of Revenue) 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.

This has brought in major changes to the eligibility and deputation Structure for certain posts among the Group C employees. The notification was issued on 24 of december 2025 under G.S.R. 918(E) has modified the recruitment rules that were already laid down in the 2024 rules.

The amendments have relaxed the qualification of Stenographer Grade II. The previous requirement of having a degree in any discipline from a recognised university or institution has been replaced by the new eligibility of having completed 12th class or equivalent from a recognised board or university. This change is expected to widen the pool of candidates eligible for the post.

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Another important amendment is that the upper division clerk deputation clause has been removed. Under the 2024 Rules, the schedule for UDCs included a deputation clause in column 1. Clause (b) under the heading “deputation” has now been omitted, which narrows the scope of deputation appointments. The omission indicates a shift towards direct recruitment.

The Goods and Services Tax Appellate Tribunal (GSTAT) was created to resolve disputes arising within the gst framework. For the smooth working of the tribunal, efficient posting of its administrative and support posts is essential.

The 2024 Rules had already outlined the recruitment and service conditions for Group C employees, but the latest amendments indicate a resetting of those norms.

The GSTAT 2025 Amendment Rules indicate a major shift in recruitment policy for Group C employees, particularly by easing entry qualifications for Stenographer Grade II and eliminating deputation provisions for UDCs.

These changes are expected to broaden access, streamline appointments, and strengthen the tribunal’s administrative capacity at a time when efficient dispute resolution under GST remains a national priority.

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