HSNS Rules · Rule 34
Rule 34 — Removal of machines
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 34 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
34. Removal of machines.- (1) In case a registered person does not intend to further operate an installed machine, he
shall intimate the same to the proper officer, at least three working days in advance from the date so intended, whereupon
the same shall be uninstalled by the said proper officer, who shall supervise the removal of the machine from the factory:
Provided that in case it is not feasible to remove such a machine from the factory, it shall be sealed by the
proper officer in such a manner that it cannot be operated.
[F. No. S-25014/2/2025-DS(ST)-DOR(Pt.5)]
MUTHURAMAN C, Under Secy.
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 34 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.