NOTIFICATION NO. 03/2026-HSNS CESS

NOTIFICATION NO. 03/2026-HSNS CESS

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 20th May, 2026

No. 03/2026 -HSNS Cess

G.S.R. 381(E).—In exercise of the powers conferred by section 35 of the Health Security seNational 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.Short title and Commencement. -(1) These rules may be called theHealth Security se National Security Cess (Second Amendment) Rules, 2026.

(2) They shall come into force on the date of their publication in the official Gazette.

2.In the Health Security seNational Security Cess, 2026, in rule 35, –

(i) sub-rule  (3) shall be omitted;

(ii) in sub-rule (5), the words “Budget Division, Department of Economic Affairs in consultation with” shall be omitted;

(iii) in sub-rule (6), for the words “the Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and as approved by the Comptroller and Accountant General of India”, the words and brackets “the Chief Controller of Accounts (Finance)” shall be substituted.

[F. NoS-25014/2/2025-ST-II-DOR(Pt.9)]

MUTHURAMAN C,Under Secy.

Note: -The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), videnotification No. 01/2026-HSNS Cess, videnumber G.S.R. 2(E), dated the 1st January, 2026, and subsequently amended videnotification No. 02/2026-HSNS Cess, videnumber G.S.R. 78(E), dated the 30thJanuary, 2026.