Goods and Services Tax Appellate Tribunal Rules, 2024.

Goods and Services Tax Appellate Tribunal (Recruitment, Salary and other Terms and Conditions of Service of Group C Employees) Rules,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.
   (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.

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