HSNS Rules · Rule 30
Rule 30 — Authorised representative
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 30 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
30. Authorised representative. - For the purposes of clause (c) of sub-section (2) of section 31 of the Act, no person
shall be eligible to appear as an authorised representative unless he—
(a) is a Chartered Accountant holding a valid certificate of practice; or
(b) is a Company Secretary holding a valid certificate of practice; or
(c) is a Cost Accountant holding a valid certificate of practice; or
(d) is a retired officer of the Central Government or any State Government or Union territory who, during his
service under the Government, had worked in a post not below the rank of a Group-B Gazetted officer for a
period of not less than two years:
Provided that such retired officer shall not be entitled to appear before any proceedings under this Act
for a period of one year from the date of his superannuation or resignation.
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 30 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.