HSNS Rules · Rule 3
Rule 3 — Appointment and jurisdiction of officers
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 3 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
3. Appointment and jurisdiction of officers. — (1) The Board may, by order, appoint such officer as it thinks fit to
be a proper officer who shall be entrusted with such powers or assigned with such functions as may be specified
thereunder.
(2) The Board may, by order, specify the jurisdiction of a Principal Chief Commissioner, Chief Commissioner,
Principal Commissioner, Commissioner, or Commissioner (Appeals), or Commissioner (Audit) for the purposes of the
Act and the rules made thereunder.
(3) A proper officer may exercise the powers and discharge the duties conferred or imposed under the Act or these
rules on any other officer who is subordinate to him.
CHAPTER II
REGISTRATION
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 3 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.