The All India Association of Superintendents of Central Tax (AIASCT) has submitted a comprehensive proposal on Cadre Restructuring of the Executive Cadre to the Chairman, Central Board of Indirect Taxes & Customs (CBIC), vide letter Ref. No. AIASCT/37/2026-27 dated 24 September 2026.
The proposal has been prepared keeping in view the changing functional requirements of Central GST administration in the post-GST era, the existing organisational structure, cadre strength, career progression and the challenges faced by the executive cadre.
Key Features of the Proposal
The comprehensive 83-page proposal broadly focuses on:
- Functional realignment of the CGST field formations in line with the requirements of the GST regime.
- Replacement of the existing Range-based structure with empowered Primary Executive Circles, headed by an Assistant Commissioner and supported by Superintendents, Inspectors and dedicated support staff.
- Creation of a dedicated Central Tax Service (CTS) with a structured and predictable career progression from the executive cadre to Group ‘A’ levels.
- Addressing prolonged career stagnation and inter-zonal disparities in promotional opportunities.
- Alignment of pay, designation, statutory authority and functional responsibility, particularly for experienced Superintendents.
- Creation of a common executive cadre by bringing the CGST/Central Excise, Customs Preventive and Customs Examiner/Appraiser streams into a unified career structure.
- Review of the existing 13:2:1 promotional ratio and appropriate protection of promotional opportunities for the respective feeder cadres.
- Strengthening field formations with dedicated ministerial and technical support, allowing executive officers to concentrate on core functions such as scrutiny, audit, investigation, adjudication and enforcement.
- Greater functional specialisation, including advanced data analytics, specialised audit and corporate accounting, and legal and litigation management.
- A proposed framework for Central Tax Service Rules, 2026 as part of the restructuring proposal.
The proposal recognises that the nature of indirect tax administration has undergone a fundamental transformation after GST, with increasing dependence on digital data, risk-based compliance, financial analysis, investigation and specialised enforcement. It accordingly seeks to align the organisational and human-resource architecture of CBIC with these emerging requirements.
The Association has also requested that the report/recommendations of the Working Group on Cadre Restructuring and any other framework under consideration by DGHRD/CBIC be shared with the Association. It has sought an opportunity for interaction/hearing before finalisation of the restructuring proposals so that its recommendations and the underlying rationale may be placed before the competent authorities.
A Comprehensive Roadmap for a Modern Central Tax Administration
The proposal is intended to contribute to the ongoing Cadre Restructuring exercise by placing before the Board a consolidated framework based on functional requirements, field-level experience, human-resource utilisation and sustainable career progression.
The complete proposal and covering letter are available below for members to read and study.
AIASCT Kolkata Unit
Working towards a stronger, efficient and professionally empowered Central Tax administration.