The Ministry of Finance (MoF), on January 30, 2026, issued the Health Security se National Security Cess (First Amendment) Rules, 2026, to further amend the Health Security se National Security Cess Rules, 2026.
The following has been stated namely: -
• In Rule 16, for Illustration 2, the following Illustration shall be substituted, namely: — “Illustration 2: A registered person is engaged in the manufacture of specified goods using a high-speed pouch packing machine with a packing speed of 700 pouches of 2.5 grams per minute. The monthly cess liability for such a machine under Sl. No. 2 of Schedule II of the Act is ₹ 2,02,00,000. The machine is sealed on the 20th day of July and is desealed on the 11th day of August. The total period of continuous non-operation is 22 days (exceeding fifteen days). The application for claiming abatement may be filed by the registered person by 20th September (the month succeeding the month in which the machines were inoperative and sealed).
• After rule 34, in FORM HSNS RET-01, in the instructions for filing FORM HSNS RET- 01, in serial number 1, in the example, for the figure “ 5”, the figure “ 4”shall be substituted.
[Notification No. 02/2026 - HSNS Cess]
