Ministry of Finance Notifies Amendment to Health Security Se National Security Cess Rules

Ministry of Finance Notifies Amendment to Health Security Se National Security Cess Rules

The Ministry of Finance has recently issued a notification (No. 02/2026 – HSNS Cess Dated 30th January 2026) introducing new changes to the Health Security se National Security Cess Rules, 2026.

These changes have been made by the Central Government using its power given under section 35 of the Health Security se National Security Cess Act, 2025 (35 of 2025). The new rules are called the Health Security se National Security Cess (First Amendment) Rules, 2026, effective from February 2026.

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Formula for Maximum Rated Speed

One of the key amendments is the revised formula for calculating the maximum rated speed of the machine. The new formula is as follows:

𝑆 = (𝑅/𝐺) x n

Here,

S = Maximum rated speed of the machine
R = Revolutions per minute (RPM) rating of the main disc rotary motor of the machine
G = Overall gear ratio of the gear assembly between the motor and the rotating drum
n = Number of funnels in a horizontal machine or cups in a vertical machine.

The notification also introduced a new illustration in the Amended Rules for better clarification.

How will the Cess Money be Utilised?

The government has introduced new rules on the utilisation of cess money. As per the notification:

All cess, interest, and penalties will move into the Consolidated Fund of India.
After receiving Parliament’s approval, this cess money will be moved to a new fund called the Health Security se National Security Cess Fund.
This fund will be used for public health and the national security of India.

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The accounting procedure will be formulated by the Principal Chief Controller of Accounts (CBIC) and approved by the CAG, and the fund will be audited by the CAG of India.

Other Changes

The notification also notifies amendments to the FORM HSNS DEC-01, FORM HSNS CE-01, FORM HSNS RET-01 and FORM HSNS APL 02

For more information, refer to the official notification.