Notification G.S.R. 918(E), Dated 24-12-2025
1. Regulatory Background
The Government of India has issued a notification amending the Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group ‘C’ Employees) Rules, 2024.
The amendment revises educational qualification requirements for one post and modifies deputation provisions for another, with the objective of rationalising eligibility criteria and simplifying recruitment.
2. Change in Educational Qualification – Stenographer Grade II
The amended rules revise the eligibility criteria for the post of Stenographer Grade II.
2.1 Earlier Requirement
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Degree in any discipline from a recognised university
2.2 Revised Requirement
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Passed 12th class or equivalent from a recognised Board or University
2.3 Significance
- Broadens the pool of eligible candidates
- Aligns the qualification with the functional requirements of the post
- Facilitates quicker and more inclusive recruitment
3. Modification in Deputation Provisions – Upper Division Clerk
The amendment also deletes clause (b) under the Deputation heading for the post of Upper Division Clerk (UDC).
3.1 Implication
- Removes one of the deputation-related conditions applicable to the UDC post
- Streamlines deputation norms and reduces procedural complexity
- Recruitment and appointment will now be governed by the remaining applicable provisions of the Rules
4. Effective Date
- The amended Rules take effect from the date of publication in the Official Gazette.
- All future recruitment, appointment, and service matters for the affected posts must comply with the revised provisions.
5. Applicability
The changes apply to Group ‘C’ posts in the Goods and Services Tax Appellate Tribunal, specifically:
- Stenographer Grade II (educational qualification revised)
- Upper Division Clerk (deputation clause modified)
6. Administrative and Compliance Implications
6.1 For the Tribunal/Administration
- Update recruitment notifications and eligibility criteria
- Align ongoing and future selection processes with the amended Rules
- Revise internal HR manuals and deputation guidelines
6.2 For Candidates
- Candidates with 12th pass qualification are now eligible for Stenographer Grade II
- Clearer deputation framework for UDC-related postings
7. Key Takeaway
The amendment lowers the educational qualification for Stenographer Grade II to 12th pass and removes a deputation clause for Upper Division Clerk, with immediate effect—simplifying recruitment and aligning service conditions for Group ‘C’ employees of the GST Appellate Tribunal.









