The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, has issued Order No. 03/2026-HSNS Cess dated 29th January 2026, appointing officers of the Directorate General of Goods and Services Tax Intelligence, Directorate General of Audit, and Directorate General of Goods and Services Tax as HSNS Cess Officers. This order has been issued under clause (l) of Section 2 of the Health Security at National Security Cess Act, 2025, read with Rule 3 of the HSNS Cess Rules, 2026. The notification empowers these Directorate officers to exercise the same powers as the corresponding HSNS Cess officers throughout India, thereby strengthening the nationwide enforcement and intelligence framework for the HSNS Cess.
As detailed in the Table on Page 1 of the order, the Principal Director General, Goods and Services Tax Intelligence, and the Principal Director General, Goods and Services Tax, have been vested with the powers of the Principal Chief Commissioner of HSNS Cess. The Director General (Audit) will exercise the powers of the Chief Commissioner of HSNS Cess. Similarly, Principal Additional Directors General across Intelligence, Audit, and GST have been designated to exercise the powers of the Principal Commissioner of HSNS Cess.
Further, as shown on Page 2 of the order, Additional Directors General of these Directorates are appointed with the powers of Commissioner of HSNS Cess, while Additional Directors will exercise powers of the Additional Commissioner of HSNS Cess. Officers at the rank of Joint Director have been assigned the powers of Joint Commissioner of HSNS Cess, and Deputy or Assistant Directors will exercise the powers assigned to Deputy or Assistant Commissioners of HSNS Cess. Additionally, Senior Intelligence Officers or Superintendents of GST Intelligence/Audit/Tax will function with the authority of Superintendent of HSNS Cess.
This order significantly broadens the enforcement capability of the HSNS Cess administration by empowering Directorate officers—who traditionally handle intelligence, investigations, and audits—to function with the full legal authority of HSNS Cess officers. The notification states that the order shall come into effect from 1 February 2026, enhancing uniform implementation of the cess across all jurisdictions.
The Order can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/appointment_of_directorate_officers_as_hsns_cess_officers_order_03_26.pdf
