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Ministry of Finance issued Notification No. 1/2026 – HSNS Cess dated 01.01.2026 to make rules called “Health Security se National Security Cess Rules, 2026”.
They shall come into force on the 1st day of February, 2026.
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Ministry of Finance issued Notification no. S.O.6153(E) dated 31.12.2025 to hereby appoint 01.02.2026 as the date on which the provisions of said Act shall come into force.
Health Security se National Security (HSNS) Cess Act, 2025 to apply from 1st February, 2026