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The Central Government has notified the Health Security Se National Security Cess Rules, 2026, providing a comprehensive procedural framework for the levy and administration of the cess introduced under the Health Security Se National Security Cess Act, 2025. The rules were published in the Gazette
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The rules will come into force from 1st February 2026.
All liable taxable persons must apply for registration electronically on the CBIC portal using Form HSNS REG-01. Separate registrations are needed for each factory where specified machines are installed.
The cess is calculated on the basis of the maximum machine capacity, regardless of its actual operating speed.
Monthly cess must be paid electronically by the 7th of the following month, and monthly returns must be filed by the 20th of the next month.
Yes, registered persons can claim abatement of cess if machines remain sealed and non-operational for 15 days or more, subject to prescribed conditions and prior intimation.
Records must be preserved for 24 months after the end of the relevant financial year.
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