The Central Board of Indirect Taxes and Customs (CBIC) under the Ministry of Finance has issued Order No. 01/2026-HSNS Cess on 29th January 2026, notifying the appointment and jurisdiction of officers for administering the Health Security at National Security Cess (HSNS Cess). This order has been issued in exercise of the powers conferred by Section 2 of the Health Security at National Security Cess Act, 2025, read with Rule 3 of the HSNS Cess Rules, 2026. Through this notification, CBIC formally appoints a full administrative hierarchy including Principal Chief Commissioners/Chief Commissioners, Principal Commissioners/Commissioners, Commissioners (Appeals), Commissioners (Audit), and subordinate officers at the level of Joint, Additional, Deputy and Assistant Commissioners for the effective implementation of the HSNS Cess.
The order lays down a comprehensive jurisdictional framework through two detailed tables. Table I specifies the jurisdiction of Principal Chief Commissioners/Chief Commissioners, Principal Commissioners/Commissioners, Commissioners (Appeals), and Commissioners (Audit) of HSNS Cess across 21 major zones such as Ahmedabad, Bengaluru, Bhopal, Chennai, Delhi, Guwahati, Hyderabad, Jaipur, Kolkata, Lucknow, Mumbai, Nagpur, Pune, Ranchi, Thiruvananthapuram, Vadodara, Vishakhapatnam and others. Table II further provides detailed territorial jurisdictions for each Commissionerate of HSNS Cess. These include entire states such as Tripura (Agartala) and Mizoram (Aizawl); multiple districts like Agra, Firozabad, Mathura, Aligarh, Auraiya, Etawah under Agra Commissionerate; the extensive Ahmedabad North and South regions covering areas on both sides of the Sabarmati River; and large district clusters such as Aurangabad, Jalna, Hingoli, Parbhani, Nanded, Latur, Osmanabad and Beed in Maharashtra. Similarly, wide postal-code-based jurisdictions are notified for Belagavi, as well as multiple zones in Bengaluru (East, North, South and West), covering urban and rural districts along with Tumkur, Chitradurga, Davanagere and Haveri (Pages 17–19). Other Commissionerates such as Bhavnagar, Bhopal and Bhubaneswar also receive detailed district-wise jurisdictional definitions.
This structured allocation of jurisdictions ensures clarity, uniformity and administrative effectiveness in the governance of HSNS Cess across the country. The notification provides a standardized framework for implementation, appeals and audit functions, thereby strengthening the institutional mechanism required for the smooth rollout of the HSNS Cess nationwide.
The Order can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/appointment_%20jurisdiction_of_hsns_cess_officer%2001_26.pdf
