HSNS Cess
HSNS Cess Chapter Guides
Reviewed by CA Nikhil Gupta · Last reviewed 28 July 2026
All chapters
Chapter 1Preliminary · Sections 1, 2Chapter 2Taxable Person · Sections 3Chapter 3Health Security se National Security Cess · Sections 4, 5, 6, 7Chapter 4Registration and Returns · Sections 8, 9, 10Chapter 5Scrutiny, Assessment, Audit and Enforcement · Sections 11, 12, 13, 14, 15, 16, 17, 18Chapter 6Offences and Penalties · Sections 19, 20, 21, 22, 23Chapter 7Inspection, Search, Seizure, Confiscation, Arrest and Recovery · Sections 24, 25, 26, 27Chapter 8Revision, Appeals and Representation · Sections 28, 29, 30, 31, 32, 33Chapter 9Miscellaneous · Sections 34, 35, 36, 37, 38, 39, schedule-i, schedule-ii