Health Security se National Security Cess (Second Amendment) Rules, 2026.

Amendments to Health Security and National Security Cess Rules, 2026

The Ministry of Finance, Department of Revenue, issued Notification No. 03/2026 - HSNS Cess on May 20, 2026, to amend the Health Security and National Security Cess Rules, 2026. This amendment is made under the authority granted by section 35 of the Health Security and National Security Cess Act, 2025. The amendment is titled the Health Security and National Security Cess (Second Amendment) Rules, 2026, and it becomes effective upon its publication in the official Gazette.

The amendments specifically affect rule 35 of the 2026 Cess Rules. The changes include the omission of sub-rule (3), the removal of the words "Budget Division, Department of Economic Affairs in consultation with" from sub-rule (5), and the substitution in sub-rule (6) of "the Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and as approved by the Comptroller and Accountant General of India" with "the Chief Controller of Accounts (Finance)." These modifications streamline the language and potentially the administrative processes involved in implementing the rules.

The principal rules were initially published on January 1, 2026, and have been amended previously on January 30, 2026. These changes are documented in earlier notifications, ensuring the rules remain current and effective in their application.