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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Health Security se National Security Cess (First Amendment) Rules, 2026

30-Jan-2026 | No. 02/2026 - HSNS Cess

Ministry of Finance has issued Health Security se National Security Cess (First Amendment) Rules, 2026.

Pursuant of this notification, The amendment clarifies the method for determining the maximum rated speed of pouch, tin, or container packing machines by prescribing a precise formula based on RPM, gear ratio, and number of cups or funnels, ensuring uniform classification for cess purposes.
- It revises Illustration 2 to clearly explain the computation of cess abatement where machines remain sealed and non-operational for more than 15 days, including timelines for filing claims and adjustment of abatements.
- A new Rule 35 is inserted to prescribe how the cess is to be credited to the Consolidated Fund of India, transferred quarterly to a dedicated cess fund, and utilised for public health and national security objectives with parliamentary oversight and CAG audit.

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