GST Tribunal Group C Employees Recruitment Rules 2024

GST Tribunal Group C Employees Recruitment Rules 2024

MINISTRY OF FINANCE
(Department of Revenue)

NOTIFICATION

New Delhi, the 21st June, 2024

G.S.R 340(E).—In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules regulating the method of recruitment to the posts of Group ―C‖ in the Goods and Services Tax Appellate Tribunal, 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) Rules, 2024.

gst_tribunal_group_c_employees_recruitment_rules_2024

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions.—(1) In these rules, unless the context otherwise requires, –

a) “Act” means the Central Goods and Services, Act 2017 (12 of 2017);

b) ―Appointing Authority‖ means the Central Government or the Authority to whom the powers are delegated by the Central Government for making appointments of officers and employees in the Appellate Tribunal by a notification;

c) “Appellate Tribunal or GSTAT” means the Goods and Services Tax Appellate Tribunal constituted under section 109 of the Act;

d) ―President‖ means the President of the Appellate Tribunal appointed under section 110 of the Act;

e) ―Schedule‖ means the Schedules annexed to these rules.

(2) All the words and expressions used and not defined in these rules, but defined in the Act shall have the same meanings respectively assigned to them in the Act.

3. Application.—These rules shall apply to the posts specified in column (1) of the Schedule-I annexed to these rules.

4. Number of posts, classification and level in pay matrix.—The number of post of employees, their classification and level in pay matrix attached thereto shall be as specified in columns (2) to (4) of Schedule – I.

5. Method of recruitment, age-limit, qualifications, etc.—The method of recruitment, age-limit, qualifications and other matters relating there to shall be as specified in columns (5) to (13) of Schedule-I.

6. Appointment.—Appointment of all the Group ―C‖ employees of Appellate Tribunal shall be made by the
Appointing Authority.

7. Procedure for appointment by direct recruitment.—Appointing Authority shall invite applications by advertisement on all India basis, for the posts of Group ―C‖ employees in the Appellate Tribunal and shall process for making appointment, through a recognised professional agency having adequate experience in making recruitment in Central Government, Public Sector Undertakings, Tribunals and the like as decided by the Central Government.

8. Procedure for appointment on deputation basis.—The Appointing Authority shall invite applications for the posts through wide advertisement including publishing invariably in Employment News and selection shall be made on the basis of recommendation of the Selection Committee prescribed in Schedule-I for the respective posts.

9. Absorption of employees on appointment on deputation.—(1) Notwithstanding anything contained in the provisions of these rules, the persons appointed on deputation basis, who fulfill the qualifications and experience laid down in these rules and who are considered suitable by Departmental Promotion Committee, shall be eligible for absorption, in respective grade subject to the condition that such persons exercise their option for the absorption

(2) Such absorption shall also be subject to the condition that their parent departments or cadre controlling authorities do not have any objection to their being absorbed in the Appellate Tribunal.

(3) Seniority of employees mentioned in sub-rule (1) shall be determined with reference to the date of their absorption to the post concerned.

(4) Once such employees exercise their option for absorption, they shall not be eligible to return to their parent departments or cadre at any point thereafter.

10. Committees for promotion, confirmation or deputation.- (1) The Central Government shall constitute Departmental Promotion Committee, Selection Committee and Confirmation Committee as prescribed in Schedule-I.

(2) Where the Chairperson or Member of the said Committees as prescribed in Schedule-I is not available, the Central Government may nominate a person, not lower than the rank of Joint Secretary, as Chairperson or Member of the Committee, as the case may be, as it may deem appropriate.

(3) Any two Members of the Committees present shall constitute a quorum for any meeting and every decision of the Committees shall be based on majority of the Members present in the meeting.

(4) The Chairperson of the Committees shall not have a casting vote and in case of a tie in decision, the matter may be referred to the Central Government for appropriate directions.

(5) No decision of the said Committees shall be invalid merely by reason of any vacancy or defect in the constitution of the said Committees.

11. Conditions of service.—(1) The conditions of service of the Group ―C‖ employees of the Appellate Tribunal in matters of pay, allowances, leave and other conditions of service shall be regulated in accordance with such rules and regulations as are for the time being applicable to employees of the corresponding level in pay matrix of the Central Government.

(2) In matters relating to Provident Fund Scheme, Group Insurance or any other Insurance Scheme, age of superannuation, pension and retirement benefits, the employees of the Tribunal working on deputation basis shall continue to be governed by the relevant rules as applicable to them in their parent Ministry or Department or organisation.

(3) The Appellate Tribunal shall recover contributions toward such schemes from their salary and remit the amount immediately to the lending Ministry or Department or organisation and any loss of interest on account of late remittance shall be borne by the Appellate Tribunal.

(4) The employees of the Tribunal shall have the option to avail medical facilities as per their entitlement in the parent organisation or as specified in Schedule-II annexed to these rules.

(5) The employees of the Tribunal shall be posted, subject to vacancy, either in the Principal Bench or any of the State Benches at the discretion of the Selection Committee.

12. Accommodation.—The employees of the Appellate Tribunal shall have the option of claiming House Rent Allowance in accordance with the rate prescribed by the Central Government as applicable to employees of the corresponding scales of pay of the Central Government:

Provided that they shall not be eligible for House Rent Allowance in case they are declared eligible for general pool residential accommodation and occupies such a Government accommodation allotted to them.

13. Disciplinary proceedings.—The Group ―C‖ employees of the Appellate Tribunal shall be subject to disciplinary proceedings as per rules and regulations applicable to employees of the corresponding level in pay matrix of the Central Government.

14. Disqualification.—No person, –

(a) who has entered into or contracted a marriage with a person having a spouse living; or

(b) who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the said post:

Provided that the Central Government may, if satisfied the such marriage is permissible under the personal law applicable to such person and the other party to the marriage and that there are other grounds for so doing, exempt any person from the operation of this rule.

15. Other conditions of service.—Other conditions of service of the Group ―C‖ employees of the Appellate Tribunal, for which no specific provision or insufficient provision has been provided in these rules, shall be regulated in accordance with such rules and orders, as are, from time to time, applicable to employees of the corresponding level in pay matrix of pay of the Central Government stationed at those places.

16. Power to relax.— Where the Central Government is of the opinion that it is necessary or expedient so to do, it may, in consultation with the President of the Appellate Tribunal by order and for reasons to be recorded in writing, relax any of the provisions of these rules with respect to any class or category of persons.

17. Saving.—Nothing in these rules shall effect reservation, relaxation of age-limit and other concessions required to be provided for the Scheduled Castes, the Schedules Tribes, Other Backward Classes, Ex- servicemen and other special categories of persons in accordance with the rules and orders issued by the Central Government from time to time in this regard.

SCHEDULE – I

[see rules 3, 4 and 5]

Name of post. Number of post. Classification Level in pay matrix Whether Selection post or non selection post
(1) (2) (3) (4) (5)

1. Stenographer Grade-II

128* (2024)

*Subject      to                     variation dependent on workload

General Central Service, Group-C‘ Non- Gazetted, Ministerial Level-4 in the pay matrix (Rs.25500 – 81100) Not applicable
Age limit for direct recruits Educational and other
 

qualifications required for direct recruits

(6)

(7)

Between 18 years and 27 years.

Note 1: The upper age limit is relaxable for departmental candidate upto 40 years of age in accordance with the instructions or orders issued by the Central Government.

Note 2: The crucial date for determining the age limit shall be closing date for receipt of applications from candidates in India and not the closing date prescribed for those in Assam, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Sikkim, Union territory of Ladakh, Lahual and Spiti Division and Pangi Sub-Division of Chamba District of Himachal Pradesh, Andaman and Nicobar Islands and Lakshadweep.

(i)      Degree in any discipline from a recognised  University or Institute; and

(ii) skill test norms: dictation:   10   minutes @ 80 w.p.m. (English).

Transcription:   40 minutes on computer.

Whether age and educational qualifications prescribed for direct recruits will apply in the case of promotees Period of probation, if any

Method of recruitment whether by direct recruitment or by promotion or by deputation /absorption and percentage of vacancies to be filled by various methods

(8) (9)

(10)

Not applicable Two     years            for direct recruitment

Direct Recruitment on the basis of written examination and skill test in english shorthand at the prescribed speed, failing which by deputation.

In case of recruitment by promotion or deputation/absorption, grades from which promotion or deputation/absorption to be made.

If a Departmental Promotion Committee exists, what is its composition

Circumstances                             in which the Union Public Service Commission to be consulted in making recruitment

(11) (12) (13)

Deputation:-

Officials of the Central Government or State Governments or Union territories or autonomous or statutory organisations  or  Public  Sector  Undertaking or Courts or Tribunals:-

(a) (i) Holding analogous post on a regular basis in the parent cadre or department; or

(ii)  a post in level-3 in pay matrix of Seventh Central Pay Commission with five years‘ regular service in the grade, or

(iii)  a post in level-2 in pay matrix of Seventh Central Pay Commission with eight  years‘  regular  service  in the grade.

(b)   possessing the essential educational qualification and experience prescribed for direct recruits in column (7).

(c)  Experience in customs,  central excise, service tax or value added tax or state tax or goods and services tax department may be preferable.

Note 1: The period of deputation including the period of    deputation    in    another    ex-cadre    post    held

Selection Committee (for considering deputation) and Confirmation Committee (for considering confirmation) consisting of:-

1.Registrar of the Appellate Tribunal -Chairperson;

2. Nominee of the Secretary, Department of Revenue, Ministry  of  Finance  (not below the rank of Under Secretary) – Member; and

3.Deputy Registrar of GSTAT (to be nominated by the President,  GSTAT) -Member.

Not Applicable

immediately preceding this  appointment  shall ordinarily not exceed five years.

Note 2: The maximum age-limit for appointment by deputation shall not be exceeding fifty eight years as on the closing date of receipt of applications.

Note 3: For purposes of appointment on deputation basis, the service rendered on a regular basis by an officer prior to 01st January, 2016 or the date  from which the revised pay structure based on the Seventh Central Pay Commission recommendations has been extended, shall be deemed to be service rendered in the corresponding level in the pay matrix of the Seventh Central Pay Commission.

   

Name of post

Number of Post Classification Level in Pay Matrix

Whether selection post or non selection post

(1) (2) (3) (4) (5)
2. Upper Division Clerk 40* (2024)

*Subject       to                      variation dependent on workload

General Central Service, Group – C‘ Non- Gazetted, Ministerial

Level-4 (Rs.25500 – 81100)

Non selection
Age limit for direct recruits Educational and other qualifications required for direct recruits
(6) (7)
Not applicable

Not applicable

Whether age and educational qualifications prescribed for direct recruits will apply in the case of promotees

Period of probation, if any

Method of recruitment whether by direct recruitment or by promotion or by deputation or absorption and percentage of vacancies to be filled by various methods

(8) (9) (10)
Not applicable Not applicable By Promotion, failing which by Deputation .
In case of recruitment by promotion or deputation or absorption, grades from which promotion or deputation or absorption to be made If a Departmental Promotion Committee exists, what is its composition

Circumstances in which the Union Public Service Commission is to be consulted in making recruitment

(11) (12)

(13)

Promotion:

Lower Division Clerk with eight years regular service in level-2 in pay matrix of Seventh Central Pay Commission.

Note 1: Where juniors who have completed their qualifying or eligibility service are being considered for promotion, their senior would also be considered provided they are not short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility  service  or  two  years,  whichever  is

Departmental                                           Promotion Committee (for considering promotion), Selection Committee (for considering deputation) and Confirmation Committee (for considering                           confirmation) consisting of:-

1.         Registrar of the Appellate Tribunal    -Chairperson;

2.     Nominee of the  Secretary, Department  of  Revenue,  Ministry

Not Applicable

less, and have  successfully  completed probation period for promotion to the next higher grade along with their juniors who have already completed such qualifying or eligibility service.

Note 2: For the purpose of computing minimum qualifying service for  promotion, the service rendered on a regular basis by an officer prior to 1st January, 2016 or the date from which the revised pay structure based on the Seventh Central Pay Commission recommendations has been extended, shall be deemed to be service rendered in the corresponding level in the pay matrix  of Seventh Central Pay Commission.

Deputation:-

Officials of the Central Government or State Governments or Union Territories or autonomous or statutory organisations or Public Sector Undertakings or Courts or Tribunals:-

(a) (i) holding analogous post on a regular basis in the parent cadre or department; or

(ii)  a post in level-3 in pay matrix of Seventh Central Pay Commission with five years‘ regular service in the grade, or

(iii)  a post in level-2 in pay matrix of Seventh Central Pay Commission with eight years‘ regular service in the grade.

(b)      possessing the essential educational qualification and experience prescribed  for direct recruits in column (7).

(c)    Experience in customs, central excise, service tax or value added tax or state tax or goods and services tax department may be preferable.

Note 1: The  departmental  officers  in  the feeder grade who are in direct line of promotion shall not be eligible for consideration for appointment on deputation. Similarly, deputationists shall not  be  eligible for consideration for appointment by promotion.

Note 2: The period  of  deputation  including the period of deputation in another  ex-cadre post held immediately preceding this appointment shall ordinarily not exceed five years.

Note 3: The maximum age-limit for appointment by deputation  shall not be exceeding fifty eight years as on the closing date of receipt of applications.

Note 4: For purposes of appointment on deputation basis, the service rendered on a regular basis by an officer prior  to  01st January,  2016  or  the  date  from  which  the revised pay structure based on the Seventh Central Pay Commission recommendations has been extended, shall be deemed to be service rendered in the corresponding level in the pay matrix of the Seventh Central Pay Commission.

of Finance (not below the rank of Deputy Secretary/Director)

-Member; and

3. Deputy Registrar of GSTAT (to be nominated  by the President, GSTAT)   -Member.

 

Name of post

Number of Post Classification Level in Pay Matrix

Whether selection post or non selection post

(1) (2) (3) (4) (5)

3. Lower Division Clerk

70* (2024)

*Subject                        to variation dependent                        on workload

General Central Service, Group – C‘ Non-Gazetted, Ministerial Level-2 (Rs.19900 – 63200)

Not applicable

Age limit for direct recruits

Educational and other qualifications required for direct recruits

(6) (7)

Between 18 years and 27 years of age (The upper age limit is relaxable for departmental candidateup to 40 years of age in accordance with the instructions or orders issued by the Central Government)

Note: The crucial date for determining the age limit shall be as fixed by the Staff Selection Commission. (Where recruitment is not through SSC, crucial date for determining the age limit shall be the last date for receipt of applications.)

(i)    12th Class or equivalent qualification from a recognised Board or University;

(ii)    A typing speed of 30 w.p.m in English or 25 w.p.m in Hindi on manual typewriter

OR

A typing speed of 35 w.p.m in English or 30 w.p.m in Hindi on computer. (35 w.p.m and 30 w.p.m correspond to 10500 KDPH/9000 KDPH on an average of 5 Key depression for each word)

Whether age and educational  qualifications prescribed for direct recruits will apply in the case of promotees Period of probation, if any

Method of recruitment whether by direct recruitment or by promotion or by deputation or absorption and percentage of vacancies to be filled by various methods

(8) (9)

(10)

Yes, to the extent indicated in Col.(10). Two Years

(i)  85 % by direct recruitment through SSC. (The  words “through SSC” may be deleted, where recruitment is not through SSC).

(ii)  10% of the vacancies shall be filled from amongst the Group C Staff in the Grade Pay of Rs. 1800 and who possess 12th Class pass or equivalent qualification and have rendered Three years regular service in the grade, on the basis of departmental qualifying examination. The maximum age limit for eligibility for examination is 45 years. (50 years of age for the SC or ST candidates)

Note:- If more of such employees than the number of vacancies available under Clause (ii) qualified at the examination, such excess number of employees shall be considered for filling the vacancies arising in the subsequent years so that the employees qualifying at an earlier examination are considered before those who qualify at a later examination.

(iii)   5% of the vacancies shall be filled  on  seniority-cum  fitness basis from Group C employees who have Three years regular service in posts with the Grade Pay of Rs. 1800.

In case of recruitment by promotion or deputation or absorption, grades from which promotion or deputation or absorption to be made

If a Departmental Promotion Committee exists, what is its composition

Circumstances in which the Union Public Service Commission is to be consulted in making recruitment

(11)

(12) (13)
As stated in Col.10 Departmental Promotion Committee (for considering promotion), Selection Committee (for considering  deputation)  and Confirmation Committee (for considering confirmation) consisting of:-

1. Registrar    of    the    Appellate    Tribunal

-Chairperson;

2. Nominee of the Secretary, Department of Revenue, Ministry of Finance (not below  the rank of Deputy Secretary/Director) -Member; and

3.      Deputy Registrar of GSTAT (to be nominated by the President, GSTAT) -Member.

Not Applicable

Name of post

Number of Post Classification Level in Pay Matrix

Whether selection post or non selection post

(1) (2) (3) (4) (5)

4. Staff Car Driver

128* (2024)

*Subject to variation dependent                         on workload

General Central Service, Group – C‘ Non-Gazetted, Non-Ministerial Level-2 (Rs.19900- 63200)

Not applicable

Age limit for direct recruits

Educational and other qualifications required for direct recruits

(6)

(7)

Between 18 and 27 years of age.

Note 1: Relaxable for Government Servant upto 40 years of age in accordance with the instructions or orders issued by the Central Government.

Note 2: The crucial date for determining the age limit shall be closing date for receipt of applications except for those in Assam, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Sikkim, Union Territory of Ladakh, Lahual andSpiti Division and Pangi Sub-Division of Chamba District of Himachal Pradesh, Andaman and Nicobar Islands and Lakshadweep.

Essential:

1. A pass in the 10th standard.

2. Possessing a valid driving licence for motor cars.

3.  Knowledge of motor mechanism and be capable of removing minor defects in motor vehicle.

4. Experience of driving of a motor car for at least three years.

Desirable: Three years‗ service as Home Guard or Civil Volunteer.

Note 1: The qualification regarding experience is relaxable at the discretion of the Appointing Authority.

Note 2: In the case of candidates belonging to the Scheduled Castes or Scheduled Tribes if at any stage of selection, the competent authority is of the opinion that the sufficient number of candidates with requisite experience is not likely to be available to fill up the vacancy reserved for them.

Whether age and educational qualifications prescribed for direct recruits will apply in the case of promotees

Period of probation, if any

Method of recruitment whether by direct recruitment or by promotion or by deputation or absorption and percentage of vacancies to be filled by various methods

(8) (9) (10)

Not applicable

Two    years    for direct recruitment

Deputation or absorption failing which by Direct Recruitment on the basis of objective type test and skill test in driving motor car.

For Armed Forces Personnel: Deputation or re-employment.

In case of recruitment by promotion or deputation or absorption, grades from which promotion or deputation or absorption to be made

If a  Departmental  Promotion Committee exists, what is its composition

Circumstances                              in which the Union Public Service Commission is to be consulted in making recruitment

(11) (12) (13)
Deputation or Absorption:

From amongst the regular Despatch Rider or Multi-Tasking Staff in level-1 in pay matrix of Seventh Central Pay  Commission  employees of the Central or State Governments or Union Territories or Courts or  Tribunals  who  fulfil the qualification and experience mentioned in column no. (7).

Deputation or re-employment for Armed Forces Personel:

The Armed Forces Personnel due to retire or who are to be transferred to reserve within a period of one year and having the requisite experience and qualifications prescribed shall also be considered. Such persons would be given deputation terms upto th date on which they are due for release from the Armed Forces; thereafter they may be continued on re- employment.

Note: The period of deputation including the period of deputation in another ex-cadre  post held immediately preceding this appointment in the same or some other organisation or Department of the Central Government shall ordinarily not exceed three years. The maximum age limit for appointment by deputation or absorption shall be ‗Not exceeding 56 years‘ as on the closing date of receipt of applications.

Departmental Selection Committee (for considering deputation) and Departmental Promotion Committee (for considering confirmation) consisting of:-

1.Registrar of the Appellate Tribunal -Chairperson;

2.  Nominee of the Secretary, Department of Revenue, Ministry of Finance (not below the rank of Under  Secretary) – Member; and

3.   Deputy Registrar of GSTAT (to be nominated by the President, GSTAT)- Member.

Not Applicable

Name of post

Number of Post Classification Level in Pay Matrix

Whether selection post or non selection post

(1) (2) (3) (4) (5)

5. Multi Tasking Staff

128* (2024) *Subject     to    variation dependent on workload General Central Service, Group- C‘ Non-Gazetted, Non-Ministerial Level-1 (Rs.18000 – 56900) Not applicable

Age limit for direct recruits

Educational and other qualifications required for direct recruits

(6) (7)

Between 18 years and 25 years of age.

Note 1: The upper age limit is relaxable for departmental candidate upto five years in accordance with the instructions or orders issued by the Central Government.

Note 2: The crucial date for determining the age limit shall be closing date for receipt of applications from the candidates in India and not the closing date prescribed for those in Assam, Meghalaya, Arunachal Pradesh, Mizoram, Manipur, Nagaland, Sikkim, Union territory of Ladakh, Lahual and Spiti Division and Pangi Sub-Division of Chamba District of Himachal Pradesh, Andaman and Nicobar Islands and Lakshadweep.

Matriculation pass or equivalent from a recognised board.

Whether age and educational qualifications prescribed for direct recruits will apply in the case of promotees

Period of probation, if any

Method of recruitment whether by direct recruitment or by promotion or by deputation or absorption and percentage of vacancies to be filled by various methods

(8) (9)

(10)

Not applicable Two years for direct recruitment

By direct recruitment

In case of recruitment by promotion or deputation or absorption, grades from which promotion or deputation or absorption to be made

If a Departmental Promotion Committee exists, what is its composition

Circumstances in which the Union Public Service Commission is to be consulted in  making recruitment

(11) (12) (13)

Not applicable

Departmental Confirmation Committee (for considering confirmation) consisting of:-

1.Registrar of the Appellate Tribunal -Chairperson;

2.Nominee of the Secretary, Department of Revenue, Ministry of Finance (not below the rank of Deputy Secretary/Director) -Member; and

3. Deputy Registrar of GSTAT (to be nominated by the President, GSTAT) – Member.

Not Applicable

SCHEDULE-II

[See rule 11 (4)]

MEDICAL FACILITIES

1. Outdoor Medical expenses-

(1) Employees shall be eligible to get medical reimbursement for self and declared members of family.

Explanation.– For the purpose of this clause, the expression ―‖family‖ has the same meaning as assigned to it in the Central Services (Medical Attendance) Rules, 1944.

(2) The reimbursement of outdoor medical expenses during the year shall be limited to the actual expenses or one month‗s pay on the 1st January of the year (Basic pay + Dearness Allowance) whichever is less.

(3) The claim should be supported by doctor‗s prescription and the original cash memos or bills for treatment by the doctor and purchase of medicines and the release of increment or promotion during the year shall not affect the reimbursement limit as on the 1st January.

(4) For the employees joining during the year, the annual entitlement shall be restricted on pro-rata basis.

(5) The outdoor treatment shall be taken from the authorised medical attendants from the panel to be maintained by the Tribunal.

2. Indoor treatment.-

(1) For the purpose of indoor treatment, employees of the Tribunal shall be entitled for medical treatment at hospitals authorised by the Tribunal in this behalf, and for this purpose, the cost of treatment including hospital accommodation, nursing home facility shall be as per the provisions of the Central Services (Medical Attendance) Rules, 1944 as applicable to the Central Government employees drawing equivalent pay.

(2) The authorised hospitals for the purpose of clause (1) above shall be the same as are available to the Central Government employees regulated by Central Services (Medical Attendance) Rules, 1944.

(3) Treatment at authorised hospitals may be taken on the advice of the authorised medical attendants only in emergency.

[F. No. A-11/1/2024-CESTAT-DOR-DOR-Part(1)]
BALASUBRAMANIAN KRISHNAMURTHY, Jt. Secy.

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