Skip to main contentSkip to content
Finin2min · Complete GST Law Library

Health Security se National Security Cess Act, 2025

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Law checked: 27 Jul 2026Source-controlledPractical + statutory

Act in 2 Minutes

  • Complete local repository: 41 section/schedule pages.
  • Every page now carries current-law status, official statutory text/source control, practical cases, decision path, evidence and Q&A.
  • Effective dates are separated from enactment dates; historical/transitional provisions are labelled rather than silently treated as current transactions.

HSNS is a separate capacity/process-based levy

HSNS Cess is not a surcharge percentage added to every GST invoice. It applies to specified manufacturing machines/processes under the 2025 Act and 2026 Rules, alongside other taxes/duties where applicable.

Chapter-by-chapter guides

Chapter 1PreliminaryChapter 2Taxable PersonChapter 3Health Security se National Security CessChapter 4Registration and ReturnsChapter 5Scrutiny, Assessment, Audit and EnforcementChapter 6Offences and PenaltiesChapter 7Inspection, Search, Seizure, Confiscation, Arrest and RecoveryChapter 8Revision, Appeals and RepresentationChapter 9Miscellaneous

Complete provision map

  1. 1 — Short title and commencement
  2. 2 — Definitions
  3. 3 — Taxable person
  4. 4 — Levy and collection of cess
  5. 5 — Manner of computation of cess
  6. 6 — Power of Central Government to increase amount of cess in special circumstances
  7. 7 — Purpose of levy of cess
  8. 8 — Registration, cancellation and revocation
  9. 9 — Declaration to be filed by taxable person
  10. 10 — Payment of cess and returns
  11. 11 — Scrutiny and assessments
  12. 12 — Audit
  13. 13 — Power to summon persons to give evidence and produce documents
  14. 14 — Access to business premises
  15. 15 — Officers to assist proper officers
  16. 16 — Determination of cess not paid or short paid or erroneously refunded
  17. 17 — Interest payable on delayed payment of cess
  18. 18 — Penalty for certain offences
  19. 19 — Punishment for certain offences
  20. 20 — Offences by companies
  21. 21 — Cognizance of offences
  22. 22 — Presumption of culpable mental state
  23. 23 — Compounding of offences
  24. 24 — Power of inspection, search and seizure
  25. 25 — Confiscation of goods or machines and levy of penalty
  26. 26 — Power to arrest
  27. 27 — Recovery of cess and assistance in recovery
  28. 28 — Revision
  29. 29 — Appeals to appellate authority
  30. 30 — Appeals to Appellate Tribunal
  31. 31 — Appearance by authorised representative
  32. 32 — Appeal to High Court
  33. 33 — Appeals to Supreme Court
  34. 34 — Power of Central Government to amend Schedule I
  35. 35 — Power to make rules
  36. 36 — Laying before Parliament
  37. 37 — Effect of amendments, etc., of rules, notifications or orders
  38. 38 — Protection of action taken in good faith
  39. 39 — Power to remove difficulties
  40. schedule-i — Schedule I — Specified goods
  41. schedule-ii — Schedule II — Cess amounts / machine and process matrix

How to use this Act

  • Start from the transaction/problem, not only the section number.
  • Open the section, then follow its Rule/Form/notification and cross-Act links.
  • Use the effective-date box before applying the result to an old period.
  • For disputes, check the judicial hierarchy and evidence before acting.

Official source control

Related guidance: HSNS Cess Chapter Guides · GST Acts · GST HSN Chapter Classification Directory