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HSNS Cess · Chapter Guide

Chapter 6 — Offences and Penalties

Checked 27 Jul 20265 provision(s)

Chapter in 2 Minutes

  • This chapter groups sections 19, 20, 21, 22, 23 of the Health Security se National Security Cess Act, 2025.
  • Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

  1. Section 19 — Punishment for certain offences
  2. Section 20 — Offences by companies
  3. Section 21 — Cognizance of offences
  4. Section 22 — Presumption of culpable mental state
  5. Section 23 — Compounding of offences

Practical questions to ask

  • What factual trigger decides which section in this chapter applies?
  • What was the operative wording on the transaction/order date?
  • Which Rule, Form or notification changes the implementation?
  • What evidence would an officer or appellate forum expect?

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