G.O.Ms.No.166 – Declaration of certain specialised functional offices as Special Offices of Commercial Taxes Department as per paragraph 2(1)(i) of the Presidential Order, 2025
Abstract
Read the following
- 1.S.O.5777(E), Ministry of Home Affairs, Government of India, dated: 15.12.2025.
- 2.G.O.Ms.No.45, General Administration (SPF&MC) Department, dated: 20.04.2026.
- 3.G.O.Ms.No.54, General Administration (SPF&MC) Department, dated: 14.05.2026.
- 4.From the Revenue (Commercial Taxes) Department, File No. REV01CCST0CCTE/42/2026-CT-1 (Computer File No. 3339320)
Order
The Andhra Pradesh Public Employment (Organisation of Local Cadres and Regulation of Direct Recruitment) Order, 2025 was issued by the President of India in S.O.5777(E), dated: 15.12.2025, in supersession of the Andhra Pradesh Public Employment (Organisation of Local Cadres and Regulation of Direct Recruitment) Order, 1975. The Presidential Order, 2025, was republished by the Government of Andhra Pradesh in G.O.Ms.No.45, General Administration (SPF&MC) Department, dated: 20.04.2026(herein after called as the Presidential Order, 2025).
2. Clause (i) of sub-paragraph (1) of paragraph 2 of the Presidential Order, 2025, defines a “Special Office or Establishment” as an office or establishment notified as such by the State Government. Clause (c) of paragraph 14 provides that the provisions of the said Order shall not apply to any post in a Special Office or Establishment.
3. The Revenue (Commercial Taxes) Department has reported that the offices specified in the Schedule appended to this Order perform specialised appellate, audit, intelligence, investigation, enforcement and GST appellate litigation functions. Their jurisdiction extends over more than one territorial division and the functional requirements of these offices necessitate deployment of experienced officers drawn from different local cadres on tenure basis.
4. Government, after careful examination of the proposal of the Revenue (Commercial Taxes)Department,have decided to notify the offices specified in the Schedule to this order, as Special Offices under paragraph 2(1)(i) for the purposes of
the Andhra Pradesh Public Employment (Organisation of Local Cadres and Regulation of Direct Recruitment) Order, 2025.
5. The following Notification shall be published in an Extraordinary issue of the Andhra Pradesh Gazette, dated:27.08.2026:-
NOTIFICATION
In pursuance of clause (i) of sub-paragraph (1) of paragraph 2 read
with clause (c) of paragraph 14 of the Andhra Pradesh Public Employment
(Organisation of Local Cadres and Regulation of Direct Recruitment) Order,
2025, the Government of Andhra Pradesh hereby notify the offices specified in
the Schedule below as Special Offices for the purposes of the said Order.
SCHEDULE
| Sl. No. | Name and location of the Special Office |
| 1. | Office of the First Appellate Authority, Tirupati |
| 2. | Office of the First Appellate Authority, Vijayawada |
| 3. | Office of the First Appellate Authority, Visakhapatnam |
| 4. | Regional GST Audit and Enforcement Office, Tirupati |
| 5. | Regional GST Audit and Enforcement Office, Vijayawada |
| 6. | Regional GST Audit and Enforcement Office, Visakhapatnam |
| 7. | Office of the Authorised Representative before the Goods and Services Tax Appellate Tribunal, Vijayawada |
| 8. | Office of the Authorised Representative before the Goods and Services Tax Appellate Tribunal, Visakhapatnam |
The notification shall be subject to the following conditions: -
(i) No direct recruitment shall be made specifically to any post borne on
the establishment of the offices notified above.
(ii) The posts shall be filled by transfer, deputation or tenure posting of
eligible officers and employees drawn from the respective local cadres
or other eligible local cadres of the Commercial Taxes Department.
(iii) The officers and employees so posted shall retain their lien, seniority,
promotional prospects and other service rights in their respective parent
cadres.
(iv) Service in any of the above Special Offices shall not confer any right to
permanent absorption, regularisation, seniority or local status in such
office.
(v) The tenure, deployment and repatriation of officers and employees shall
be regulated by the Chief Commissioner of State Tax in accordance with
the applicable service rules and Government instructions.
(vi) The notification shall not, by itself, create any new post or entail any
additional financial commitment.
(vii) The notification shall not alter the statutory jurisdiction, powers or
functions of any officer under the Andhra Pradesh Goods and Services
Tax Act, 2017, which shall continue to be governed by the said Act and
the orders issued thereunder.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
G. SAI PRASAD
CHIEF SECRETARY TO GOVERNMENT To
The Commissioner of Printing Stationery and Stores Purchase, A.P., Vijayawada (with a request to furnish 50 copies of A.P. Gazette to Government/HoD).
The Principal Secretary to Government, Revenue (CT) Department.
The Chief Commissioner of State Tax, A.P., Tadepalli.
The Authorities specified in the Schedule.
All the Departments of A.P. Secretariat.
All the Heads of Departments.
The Registrar General, AP High Court, Amaravati (with a covering letter).
The Secretary, Andhra Pradesh Public Service Commission, Vijayawada.
The Finance (HR.I, Plg. & Policy) Department.
The Law Department.
The Special Government Pleader, O/o the Learned Advocate General, Andhra Pradesh, A.P., High Court Buildings, Amaravati.
Copy to:
The Joint Secretary to Government of India, Ministry of Home Affairs, New Delhi. The P.S. to Ex-officio Special Chief Secretary to Chief Minister.
The P.S. to Chief Secretary to Government.
The P.S. to Special Chief Secretary to Government (Services & HRM), GAD.
The P.S to Principal Secretary to Government (PFS), Finance Department.
The P.S. to Secretary to Government, Finance (HR) Department.
The P.S. to Secretary to Government, Law Department.
SF/SC(3344269)
//FORWARDED::BY ORDER//
SECTION OFFICER