HSNS Rules · Rule 9
Rule 9 — Declaration to be filed by registered person
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 9 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
9. Declaration to be filed by registered person. - (1) Every registered person shall file a declaration as required under
section 9 of the Act in FORM HSNS DEC-01 on the Portal within seven days of the grant of registration.
(2) In case of any change in the parameters relevant for the computation of cess, or in case of installation, addition or
commencement of any machine or process, the registered person shall file a fresh declaration within fifteen days of such
change.
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 9 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.