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.