Notification No 03 of 2026 HSNS Cess

The Gazette of India

CG-DL-E-20052026-272740

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 346] NEW DELHI, WEDNESDAY, MAY 20, 2026/VAISAKHA 30, 1948

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 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. Short title and Commencement. – (1) These rules may be called the Health 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 se National 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. No S-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), vide notification No. 01/2026-HSNS Cess, vide number G.S.R. 2(E), dated the 1st January, 2026, and subsequently amended vide notification No. 02/2026-HSNS Cess, vide number G.S.R. 78(E), dated the 30th January, 2026

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