**Executive Summary**
This notification, issued by the Ministry of Finance on May 20, 2026, introduces the Health Security se National Security Cess (Second Amendment) Rules, 2026. The amendment modifies Rule 35 of the principal rules to streamline administrative procedures and oversight authorities. These rules come into force immediately upon their publication in the official Gazette on May 20, 2026.
**Key Points / Main Content**
**Amendments to Rule 35**
* **Omission of Sub-rule (3):** Sub-rule (3) of Rule 35 has been entirely removed from the Health Security se National Security Cess Rules, 2026.
* **Procedural Changes in Sub-rule (5):** The requirement to involve the “Budget Division, Department of Economic Affairs in consultation with” has been omitted, simplifying the process described in this sub-rule.
* **Revision of Administrative Authority in Sub-rule (6):** The oversight and approval authority has been consolidated. The previous reference to the “Principal Chief Controller of Accounts, Central Board of Indirect Taxes and Customs, and as approved by the Comptroller and Accountant General of India” is replaced by “the Chief Controller of Accounts (Finance).”
**Administrative Context**
* **Statutory Authority:** These amendments are made in exercise of powers conferred by section 35 of the Health Security se National Security Cess Act, 2025.
* **Rule History:** This is the second amendment to the principal rules which were originally published on January 1, 2026, and first amended on January 30, 2026.
**Impact Analysis**
**Department of Revenue / Ministry of Finance**
**Impact**
The department is now subject to revised administrative protocols for the Health Security se National Security Cess. The removal of the Budget Division's consultative role suggests a more direct internal process.
**Action Required**
The department must update its internal regulatory frameworks and procedural manuals to reflect the omission of sub-rule (3) and the changes in sub-rules (5) and (6).
**Chief Controller of Accounts (Finance)**
**Impact**
This stakeholder is now the designated authority for functions previously shared or approved by the Principal Chief Controller of Accounts (CBIC) and the Comptroller and Accountant General of India under Rule 35(6).
**Action Required**
The Chief Controller of Accounts (Finance) must assume the responsibilities and oversight duties mandated by the substituted text in sub-rule (6).
**Budget Division, Department of Economic Affairs**
**Impact**
The Budget Division is no longer required to be consulted under the provisions of Rule 35(5).
**Action Required**
No further action is required from this division regarding the consultations previously mandated by sub-rule (5).
Key Entities Referenced
Health Security se National Security Cess Act, 2025: The primary legislation under which the Central Government exercises powers to frame rules and collect the specified cess.
Health Security se National Security Cess (Second Amendment) Rules, 2026: The specific policy document that amends the administrative and oversight procedures for the cess rules.
Health Security se National Security Cess Rules, 2026: The principal rules governing the implementation and management of the Health Security and National Security cess.
Ministry of Finance (Department of Revenue): The primary government ministry responsible for issuing this notification and overseeing the revenue collection from the cess.
Chief Controller of Accounts (Finance): The newly designated official substituted in the rules to handle account-related approvals and financial oversight.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-20052026-272740
CG-DxLx-xEG-I2D0H0x5x2x0 26-272740
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 346] नई दिल्ली, बुधिार, मई 20, 2026/ििै ाख 30, 1948
No. 346] NEW DELHI, WEDNESDAY, MAY 20, 2026/VAISAKHA 30, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 20 मई, 2026
स.ं 03/2026 – एचएसएनएस उपकर
सा.का.जन. 381(अ).— केंद्रीय सरकार स्ट्िास्ट््य सुरक्षा स ेराष्ट्रीय सुरक्षा उपकर अजधजनयम, 2025 (2025 का 35)
की धारा 35 द्वारा प्रित्त िजियों का प्रयोग करते हुए, स्ट्िास्ट््य सुरक्षा स ेराष्ट्रीय सुरक्षा उपकर जनयम, 2026 का और संिोधन
करने के जलए जनम्नजलजखत जनयम बनाती ह।ै
1. संजक्षप्त नाम और प्रारंभ.- (1) इन जनयमों का संजक्षप्त नाम स्ट्िास्ट््य सुरक्षा से राष्ट्रीय सुरक्षा उपकर (जद्वतीय संिोधन)
जनयम, 2026 ह।ै
(2) यह रािपत्र में इनके प्रकािन की तारीख को प्रिृत्त होंगे।
2. स्ट्िास्ट््य सुरक्षा से राष्ट्रीय सरु क्षा उपकर जनयम, 2026 के जनयम 35 म,ें–
(i) उप-जनयम (3) का लोप दकया िाएगा;
3611 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) उप-जनयम (5) म,ें "बिट प्रभाग, आर्थिक कायि जिभाग के परामिि से" िब्िों का लोप दकया िाएगा;
(iii) उप-जनयम (6) म,ें "प्रधान मुख्य लेखा जनयंत्रक, केंद्रीय अप्रत्यक्ष कर और सीमा िुल्क बोडि, और भारत के
जनयंत्रक और महालेखा परीक्षक द्वारा यथा अनुमोदित" िब्िों के स्ट्थान पर, "मुख्य लेखा जनयत्रं क (जित्त)" िब्ि और
कोष्ठक रखे िाएगं े।
[फा. स.ं एस -25014/2/2025- एसटी -II- डीओआर (पाटि.9)]
मुथुरामन सी., अिर सजचि
टटप्पण: - मलू जनयम भारत के रािपत्र, असाधारण, भाग 2, खंड 3, उपखंड (i) में अजधसूचना संख्यांक 01/2026-
एचएसएनएस उपकर, सा.का.जन. 2(अ), तारीख 1 िनिरी, 2026 म ें प्रकाजित दकए गए थ े और तत्पश्चात अजधसूचना
संख्यांक 02/2026- एचएसएनएस उपकर, सा.का.जन. 78(अ), तारीख 30 िनिरी, 2026 द्वारा संिोजधत दकए गए थे।
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.
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and Published by the Controller of Publications, Delhi-110054.