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Health Security se National Security Cess (First Amendment) Rules, 2026

Reviewed by Finin2min Editorial Desk · Last reviewed 12 August 2026

P0 DOUBLE-SOURCE CONTROL

In brief

Date: 30-01-2026

Effective: 01-02-2026

Amends HSNS Rules including rule 12/rule 16, inserts rule 35 and changes specified forms.

Official source: Open official CBIC-GST advisories for the HSNS cess scheme and verify the exact notification PDF and Gazette number.

Official sources

  1. Official source 1
  2. Official source 2
Control: Read the principal Act/Rules and subsequent amendments together. Official Gazette text prevails.

source status record

Status: Certified double official source

Instrument control: Notification No. 02/2026-HSNS Cess, 30 January 2026; effective 1 February 2026

Official source 1: https://dor.gov.in/index.php/health-security-se-national-security-cess-first-amendment-rules-2026

Official cross-check: https://dor.gov.in/files/rules_files/hsns.pdf

Certification is limited to the instrument/form proposition stated on this page. The notified appendix and current portal field schema remain controlling for filing.

Finin2min · Educational and professional reference only — not financial, tax or legal advice. Verify current official sources before relying on any figure, rate or provision.