HSNS Machine Liability — Practical Factory Checklist

Decision path

1. Confirm specified goods in Schedule I.
2. Identify taxable person and each factory/machine/manual process.
3. Register and file DEC-01; obtain CE-01 verification where required.
4. Calculate monthly cess under Schedule II/Rule 12 and pay by the Rule 13 timeline.
5. File RET-01, maintain CCTV/records, and follow sealing/abatement procedures for non-operation.

Finin2min ethics control

• Use the transaction date and official law applicable on that date.
• Do not force a one-line answer where conditions change the outcome.
• Keep evidence and amendment-chain links with the working paper.