Notification regarding Health Security se National Security Cess Amendment Rules 2026
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 30th January, 2026
No. 02/2026 – HSNS CessG.S.R. 78(E).— In exercise of the powers conferred by section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government hereby makes the following rules further to amend the Health Security se National Security Cess Rules, 2026.
1. (1) These rules may be called the Health Security se National Security Cess (First Amendment) Rules, 2026.
(2) They shall come into force on the 1st day of February, 2026.
2. In the Health Security se National Security Cess Rules, 2026,-
(a) in rule 12, in sub-rule (2), the following shall be inserted, namely: —
‘Explanation.- For the purposes of this rule, “maximum rated speed” of the machine shall be calculated using the following formula, namely:-
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