Summary: The Ministry of Finance (Department of Revenue) has issued Notification G.S.R. 838(E) dated 23 September 2026, notifying the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026. Exercising the powers conferred by the proviso to Article 309 of the Constitution of India, the President has prescribed rules regulating the method of recruitment to specified posts in the Goods and Services Tax Appellate Tribunal (GSTAT), functioning under the Department of Revenue, Ministry of Finance. The rules come into force on the date of their publication in the Official Gazette.
The recruitment rules apply to the posts identified in column (1) of the Schedule annexed to the notification. The number of posts, classification and corresponding levels in the Pay Matrix are specified in columns (2) to (4), while the method of recruitment, age limits, qualifications and other conditions are governed by columns (5) to (13) of the Schedule. The rules also prescribe disqualification for appointment in specified circumstances involving marriage where either party has a living spouse, subject to exemption by the Central Government where the applicable personal law permits such marriage and other grounds justify exemption.
Further, the Central Government may relax provisions of the recruitment rules for any class or category of persons where considered necessary or expedient, subject to recording reasons in writing and consultation with the Union Public Service Commission. The rules also preserve reservation, age-limit relaxation and other concessions applicable to Scheduled Castes, Scheduled Tribes, ex-servicemen and other special categories in accordance with Central Government orders. The notification establishes the recruitment framework for the specified GSTAT posts.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 23rd September, 2026
G.S.R. 838(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 posts in the Goods and Services Tax Appellate Tribunal, Department of Revenue, Ministry of Finance, namely: —-
1. Short title and commencement.—(1) These rules may be called the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Application: These rules shall apply to the posts specified in column (1) of the Schedule annexed to these rules.
3. Number of posts, classification and Level in Pay Matrix.—The number of said posts, their classification and Level in the Pay Matrix attached thereto shall be as specified in columns (2) to (4) of the said Schedule.
4. Method of recruitment, age-limit, qualifications, etc. .—The method of recruitment, age-limit, qualifications and other matters shall be as specified in columns (5) to (13) of the aforesaid Schedule.
5. Disqulification—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 posts:
Provided that the Central Government may, if satisfied that 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.
6. Power to relax.— Where the Central Government is of the opinion that it is necessary or expedient so to do, it may, by order and for reasons to be recorded in writing and in consultation with the Union Public Service Commission, relax any of the provisons of these rules with respect to any class or category of persons.
7. —Nothing in these rules shall effect reservation, relaxation of age-limit and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, ex-servicemen and other special categories of persons in accordance with the orders issued by the Central Government from time to time in this regard.
