New Delhi: The Central Board of Indirect Taxes and Customs (CBIC) has granted Non-Functional Selection Grade (NFSG) to 106 officers of the Indian Revenue Service (Customs and Indirect Taxes), according to an office order issued on October 13, 2026.
The order specifies two different effective dates for the grant of NFSG. Of the 106 officers covered, 105 have been granted the grade with effect from January 1, 2004, while one officer has been granted the benefit with effect from January 1, 2023.
The decision concerns the service-grade status of officers belonging to the IRS (C&IT), an organised Group A service responsible for administering customs and indirect tax laws under the Department of Revenue, Ministry of Finance.
105 Officers Granted NFSG from January 1, 2004
According to the CBIC order, the largest group comprises 105 officers who have been granted Non-Functional Selection Grade with effect from January 1, 2004.
The specified effective date is significant because it precedes the issuance of the October 2026 order by more than two decades.
The order therefore records a retrospective effective date for the grant of NFSG to these officers. However, the precise financial implications, including any entitlement to arrears or consequential pay fixation, would depend on the terms of the order and applicable government rules.
The names, batches and individual service details of the 105 officers have not been included in the information available.
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One IRS Officer Granted NFSG from January 1, 2023
The CBIC has granted NFSG to one additional IRS (C&IT) officer with effect from January 1, 2023.
This officer’s effective date differs from that of the other 105 officers covered by the same order.
The available information does not specify the identity of the officer or the reasons for the different effective date.
With this inclusion, the total number of officers granted NFSG under the October 13 order stands at 106.
What Is Non-Functional Selection Grade?
Non-Functional Selection Grade is a service-grade benefit granted to eligible officers under the applicable service rules and government instructions.
The purpose of such a grade is to provide eligible officers with advancement in their pay-grade status without necessarily requiring their appointment to a higher functional post.
Unlike a regular functional promotion, the grant of NFSG does not automatically involve a change in designation, duties or administrative responsibilities.
Eligibility, effective dates and financial consequences are governed by the rules applicable to the concerned service.
For IRS (C&IT) officers, the grant of NFSG forms part of the broader framework governing career progression and service conditions within the organised Group A service.
Significance of CBIC’s October 13 Order
The CBIC’s decision covers a substantial group of 106 IRS (C&IT) officers, with 105 receiving the grade from January 1, 2004, and one from January 1, 2023.
The difference between the date of issuance of the order and the effective dates specified for the officers is an important feature of the decision.
The grant may have implications for the officers’ service records, pay fixation and related benefits, subject to applicable rules and the conditions contained in the official order.
The decision does not, by itself, establish that all the officers will receive retrospective monetary arrears. Such benefits would need to be determined in accordance with the relevant government instructions.
About the Indian Revenue Service (Customs and Indirect Taxes)
The Indian Revenue Service (Customs and Indirect Taxes) is one of the organised Group A civil services under the Government of India.
Officers of the service work under the CBIC, which functions within the Department of Revenue of the Ministry of Finance.
The service plays an important role in administering customs duties, Goods and Services Tax (GST) and other indirect tax laws falling within the CBIC’s jurisdiction.
IRS (C&IT) officers serve in field formations, commissionerates, directorates and policy-related assignments across the country.
The October 13, 2026 order forms part of the CBIC’s personnel administration concerning the service conditions and career progression of these officers.
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