Odisha Notifies New Service Rules for Commercial Taxes and GST Cadre
2025 rules define recruitment process, cadre structure, and uniform pay for ministerial staff in Finance Department offices
Bhubaneswar – The Odisha government has introduced the Odisha Ministerial Services (Commercial Taxes & GST Range and Sub-ordinate Offices) Rules, 2025 to regulate recruitment procedures and service conditions for personnel in the Commercial Taxes and GST Organisation under the Finance Department.
The move aims to streamline human resource management in the state’s tax administration, ensuring consistency with the General Administration and Public Grievances (GA\&PG) Department’s policy of adopting a uniform pay structure for district ministerial cadres across departments. Under the policy, each department will frame its own recruitment rules for its district-level ministerial staff.
Organisational Structure
The Commercial Taxes and GST Organisation operates in a three-tier structure:
* Top level: The Commissionerate of Commercial Taxes and GST (CT\&GST).
* Middle level: 12 Territorial Ranges.
* Ground level: 50 Territorial Circles spread across all 30 districts of Odisha.
At the district level, the Commissionerate of CT\&GST has 358 sanctioned posts of Junior Assistants, who play a vital role in supporting tax administration, documentation, and public service delivery.
Key Provisions of the 2025 Rules
The newly notified rules set out a clear cadre structure for the ministerial staff of the Commercial Taxes and GST Organisation. The hierarchy includes:
* Junior Assistants
* Senior Assistants
* Assistant Section Officers
* Section Officers
* Establishment Officers
One of the significant features of the rules is the method of recruitment for the entry-level post of Junior Assistant. Eighty percent of these posts will be filled through direct recruitment, ensuring a steady influx of fresh talent, while the remaining 20 percent will be filled through promotion from eligible Group-D employees within the department.
This blended recruitment model is designed to balance external recruitment with internal career growth opportunities for existing employees.
Alignment with State Policy
The adoption of separate recruitment rules for the ministerial cadre of the Commercial Taxes and GST Organisation is part of the state’s broader administrative reforms. By aligning with the GA\&PG Department’s uniform pay structuring model, the government seeks to standardise service conditions, reduce inter-departmental disparities, and make cadre management more transparent and efficient.
According to officials, the move will not only improve the efficiency of tax administration but also enhance the career prospects of employees by clearly defining promotion channels and service conditions.
Implications for Tax Administration
The Commercial Taxes and GST Organisation plays a critical role in revenue collection, enforcement of tax laws, and facilitation of trade in Odisha. By modernising recruitment rules and service regulations, the government expects to strengthen the organisational capacity needed to manage the state’s growing tax base.
With defined roles, transparent promotion pathways, and a structured recruitment process, officials believe that the new rules will contribute to better governance, improved public service delivery, and higher staff motivation.
The notification of the Odisha Ministerial Services (Commercial Taxes & GST Range and Sub-ordinate Offices) Rules, 2025 marks another step in the state’s ongoing efforts to reform and professionalise its administrative machinery, aligning human resource policies with the demands of a modern, technology-driven tax system.
