HSNS Rules · Rule 7
Rule 7 — Cancellation of registration under sub
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 7 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
7. Cancellation of registration under sub-section (3) of section 8. – The registration of a registered person may be
cancelled by the proper officer in the circumstances specified in sub-section (3) of section 8, by passing an order
specifying the circumstances therein, after giving him a reasonable opportunity of being heard.
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 7 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.