CBIC Notifies Health Security se National Security Cess Rules, 2026; Effective Feb 1

The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance recently issued a notification (No. No.01/2026) on January 1, 2026 regarding the Health Security se National Security Cess Act 2026.

The Central Government, in powers given by section 35 of the Health Security seNational Security Cess Act 2025 (35 of 2025), makes the following rules:

These rules will be known as the Health Security se National Security Cess Act 2026. This Rule will come into effect from February 1, 2026.

The Board has the authority to choose and officially appoint any officer it considers suitable. That officer will then be given specific powers or duties, which will be clearly mentioned in the appointment order.

A proper officer can use his authority or carry out his responsibilities not only by himself but can also ask any officer working under him to do that work on his behalf, as allowed under the Act or the rules.

Any person or business who is required by law to register for tax under Section 8 must apply for registration online by submitting the Form HSNS REG-01 on the official online portal and Uploading the required documents mentioned in that form (Such as identity proof, address proof, business details, etc.).

For complete information refer to the official notification