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        GST

        Rule 10 - Verification of declaration

        Health Security Se National Security Cess Rules, 2026
        Chapter III
        DECLARATION

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        Verification of declarations under health security cess requires officer inspection and technical verification within ninety days. Rule 10 requires the proper officer to verify the declaration within ninety days, which may include physical inspection of the factory; verification of the machine's technical specifications in FORM HSNS CE-01, including maximum rated speed; and consultation with a third-party technical expert if necessary.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Verification of declarations under health security cess requires officer inspection and technical verification within ninety days.

                            Rule 10 requires the proper officer to verify the declaration within ninety days, which may include physical inspection of the factory; verification of the machine's technical specifications in FORM HSNS CE-01, including maximum rated speed; and consultation with a third-party technical expert if necessary.


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