HSNS Rules · Rule 2
Rule 2 — Definitions
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 2 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
2. Definitions. – (1) In these rules, unless the context otherwise requires, -
(a) “Act” means the Health Security se National Security Cess Act, 2025 (35 of 2025);
(b) “Portal” means the portal accessible at cbic-gst.gov.in;
(c) "registered person" means a person who is registered under section 8 of the Act.
(2) The words and expressions used herein but not defined and defined in the Act shall have the meanings respectively
assigned to them in the Act.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 2 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.