The Ministry of Finance (MoF) on May 20, 2026, issued the Health Security se National Security Cess (Second Amendment) Rules, 2026 to further amend the Health Security se National Security Cess Rules, 2026.
The following amendments have been stated:
In rule 35, -
o sub-rule (3) shall be omitted;
o in sub-rule (5), the words “Budget Division, Department of Economic Affairs in consultation with” shall be omitted;
o in sub-rule (6), for the words “the Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and as approved by the Comptroller and Accountant General of India”, the words and brackets “the Chief Controller of Accounts (Finance)” shall be substituted.
They shall come into force on May 20, 2026.
[Notification No. 03/2026 - HSNS Cess]
