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HSNS Cess · Current Rules

Health Security se National Security Cess Rules, 2026

Principal: 01/2026-HSNS CessFirst amendment: 02/2026Second amendment: 03/2026

Rules in 2 Minutes

  • Principal Rules came into force on 1 February 2026.
  • First Amendment Rules, effective 1 February 2026, amend Rule 12, Rule 16, insert Rule 35 and modify Forms.
  • Second Amendment Rules dated 20 May 2026 amend Rule 35, including omission of sub-rule (3).
  • 35 Rule pages are mapped below; Rules 12, 16 and 35 carry explicit amendment overlays.

Complete Rule map

  1. Rule 1 — Short title and commencement
  2. Rule 2 — Definitions
  3. Rule 3 — Appointment and jurisdiction of officers
  4. Rule 4 — Application for registration
  5. Rule 5 — Approval of application and issue of registration certificate
  6. Rule 6 — Cancellation of registration under sub
  7. Rule 7 — Cancellation of registration under sub
  8. Rule 8 — Revocation of cancellation of registration
  9. Rule 9 — Declaration to be filed by registered person
  10. Rule 10 — Verification of declaration
  11. Rule 11 — Confirmation of declaration
  12. Rule 12 — Cess payable to be calculated
  13. Rule 13 — Manner of payment
  14. Rule 14 — Filing of return
  15. Rule 15 — Conditions for abatement
  16. Rule 16 — Quantification of abatement amount
  17. Rule 17 — Desealing and resumption of operation
  18. Rule 18 — Audit
  19. Rule 19 — Maintenance of records
  20. Rule 20 — Procedure for compounding of offences
  21. Rule 21 — Bond and security for release of seized goods or machines
  22. Rule 22 — Procedure in respect of seized goods of perishable nature
  23. Rule 23 — Manner of filing appeals to appellate authority
  24. Rule 24 — Appeal to appellate authority
  25. Rule 25 — Notice to person and order of revisional authority in case of revision
  26. Rule 26 — Withdrawal of appeal
  27. Rule 27 — Appeal to Appellate Tribunal
  28. Rule 28 — Production of additional evidence before appellate authority or Appellate Tribunal
  29. Rule 29 — Withdrawal of appeal filed before Appellate Tribunal:
  30. Rule 30 — Authorised representative
  31. Rule 31 — Disqualification for misconduct of an authorised representative
  32. Rule 32 — Penalty for contravention
  33. Rule 33 — Installation of Closed
  34. Rule 34 — Removal of machines
  35. Rule 35 — Utilisation of cess

Official sources