Controlling material
- HSNS Cess Act, 2025 section 35
- Notification No. 03/2026-HSNS Cess
- G.S.R. 381(E) dated 20 May 2026
- Rule 35 amendments on accounting and consultation references
HSNS cess rules
Health Security se National Security Cess (Second Amendment) Rules, 2026
Use this page for Notification No. 03/2026-HSNS Cess, G.S.R. 381(E), dated 20 May 2026, amending Rule 35.
Reviewed by CA Nikhil Gupta · Updated 5 October 2026
Bare law and source map
Download decision
The official source set for this page includes downloadable PDFs or images shown below.
Section-wise and paragraph-wise decode
| Point | Practical reading for Health Security se National Security Cess (Second Amendment) Rules, 2026 |
|---|---|
| 1 | The amendment omits Rule 35(3). |
| 2 | It removes the Budget Division, Department of Economic Affairs consultation wording from Rule 35(5). |
| 3 | It substitutes Chief Controller of Accounts (Finance) for the earlier Principal Chief Controller of Accounts/approval wording in Rule 35(6). |
| 4 | The rules come into force on publication in the official Gazette. |
Use this decode with the official source open. If the event date is historical, preserve the version of the Act, Rule, notification, portal instruction or tribunal notice that applied on that date.
Workflow
- 1.
Identify whether the question concerns Rule 35 administration after 20 May 2026. - 2.
Apply omission of sub-rule (3) and updated wording in sub-rules (5) and (6). - 3.
Update accounting-authority references in internal SOPs. - 4.
Keep the official second-amendment PDF with the HSNS rule file.
The workflow for Health Security se National Security Cess (Second Amendment) Rules, 2026 is deliberately evidence-first: identify the legal event, open the primary source, complete the portal or authority step and retain the acknowledgement or order with the working file.
Practical example
Applied use: An HSNS accounting note prepared after 20 May 2026 should cite the Chief Controller of Accounts (Finance) wording and not reproduce the superseded DEA-consultation phrase.
Highlighted point for Health Security se National Security Cess (Second Amendment) Rules, 2026: do not treat a page title, portal label or short update as the source. The statutory text, Gazette instrument, official notice, portal manual and facts together decide the answer.
Exam and advisory case study
In an exam answer, focus on administrative rule text. The second amendment does not rewrite the levy schedule; it changes the Rule 35 machinery.
For a live advisory note on Health Security se National Security Cess (Second Amendment) Rules, 2026, close with the source citation, event date, responsible person, document list, filing or response deadline, working calculation if any, and the resulting ledger, register, return or appeal consequence.
Finin2min summary and Q&A
Summary: Use this page for Notification No. 03/2026-HSNS Cess, G.S.R. The page should be used as a working map to primary material, not as a replacement for the official source.
Is a PDF required?
Yes. The official Gazette amendment PDF is included.
Does this change product classification?
No. This page concerns Rule 35 administration.
What is the operative date?
The date of Gazette publication, 20 May 2026.
Primary official sources
Department of Revenue rules | Official source for hsns-second-amendment-rules-2026
This Finin2min page is educational. Official legislation, Gazette instruments, regulator or tribunal notices, portal manuals, circulars, case law and the facts of the matter prevail. Obtain professional advice before filing, paying, appealing or taking a position in a dispute.