MoF Amends GST Appellate Tribunal Group “C” Recruitment Rules 2024, Effective Dec 24, 2025

The Ministry of Finance (Department of Revenue) has recently issued an official notification dated December 24, 2025, informing that the President of India has made a few amendments to the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group “C” Employees) Rules, 2024.

These amendments have been introduced in exercise of the authority given under the proviso to Article 390 of the Indian Constitution.

The following are the changes that have been introduced:

1. The amended rules will now 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.

2. The amended rules have already come into effect from the date of publication in the Official Gazette, i.e., December 24, 2025.

3. (a) 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 against the post of Stenographer Grade II at serial 1, in column (7), the words, “Degree in any discipline from a recognised University or Institute; and” will be replaced with, “12th class pass or equivalent from a recognised Board or University; and”

(b) 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 against the post of Upper Division Clerk at serial 2, in column (11), under the heading Deputation, clause (b) will be removed.

Refer to the official notification for complete information.