GST: Rule 35 of the Health Security and National Security Cess Rules, 2026 has been amended to streamline cess fund administration by removing the quarterly transfer requirement and revising the framework for allocation, utilisation, and accounting of cess collections. (21.05.2026)

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GST:

Rule 35 of the Health Security and National Security Cess Rules, 2026 has been amended to streamline cess fund administration by removing the quarterly transfer requirement and revising the framework for allocation, utilisation, and accounting of cess collections.

(NOTIFICATION NO. 03/2026-HSNS CESS dated 20.05.26)