Notification No 03 of 2026 HSNS Cess

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-20052026-272740 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 346] NEW DELHI, WEDNESDAY, MAY 20, 2026/VAISAKHA 30, 1948 3611 GI/2026 (1) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 20th May, 2026 No. 03/2026 - HSNS Cess G.S.R. 381(E). — In exercise of the powers conferred by section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government hereby makes the following rules further to amend the Health Security se National Security Cess Rules, 2026. 1. Short title and Commencement. - (1) These rules may be called the Health Security se National Security Cess (Second Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the official Gazette. 2. In the Health Security se National Security Cess, 2026, in rule 35, - (i) sub-rule (3) shall be omitted; (ii) in sub-rule (5), the words "Budget Division, Department of Economic Affairs in consultation with" shall be omitted; (iii) 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. [F. No S-25014/2/2025-ST-II-DOR(Pt.9)] MUTHURAMAN C, Under Secy. Note: - The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i), vide notification No. 01/2026-HSNS Cess, vide number G.S.R. 2(E), dated the 1st January, 2026, and subsequently amended vide notification No. 02/2026-HSNS Cess, vide number G.S.R. 78(E), dated the 30th January, 2026. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA KUMAR SRIVASTAVA 520 21:20:34+0530