FORM HSNS REG-02 — Registration Certificate

FORM HSNS REG-02 [See rule 5(4)] REGISTRATION CERTIFICATE 1. Registration Number: [ABCDE1234FHS001] 2. Legal Name: [Name of Sole Proprietor / Company / Partnership / HUF] 3. Trade Name, if any: [Trade Name] 4. Constitution of Business: [Proprietorship / Partnership / Pvt. Ltd / Public Ltd / LLP / HUF] 5. Address of Premise (Factory): [Full Address of the premises where machines/processes are located] This is to certify that the person whose details are specified above has been registered under the provisions of the Health Security se National Security Cess Act, 2025, having acknowledged that they: (i) Owns/possesses/operates/manages/controls the packing machines installed at the above premises; or (ii) Undertake the manual process at the above premises; by which the Specified Goods (as defined in Schedule I of the Act) are manufactured or produced. 6. Nature of Possession of Premises/Machines: [Owned / Leased / Rented / Shared / Consent] 7. Date of Issue of RC : DD/MM/YYYY [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 47 8. Date from which the liability of payment of cess starts : DD/MM/YYYY 9. Jurisdiction Details: • Commissionerate : [Code - Name] • Division : [Code - Name] • Range : [Code - Name] Conditions: 1. This Registration Certificate is valid only for the premises and purposes specified in the application 2. The registration certificate is not transferable. 3. No corrections in the certificate will be valid unless the request for any correction/change is applied for and the same is acknowledged. 4. This certificate shall remain valid till the Registrant carries on the activity for which it has been issued or it is cancelled. 5. The grant of this certificate shall be without prejudice to the rights of any other person (s) over the registered premises or purpose to which such person may be lawfully entitled. Note: 1. This is a system-generated copy of the Registration certificate. Hence, there is no need for the signature/ stamp of the officer on it. 2. The Registration is subject to post facto verification of the details by the proper officer. FORM HSNS DEC- 01 [See rule 9] Declaration of machines installed or processes undertaken for the manufacture or production of the specified goods 1. Basic information as per Table below: Table 1. HSNS Registration No. _________________________________________________ 2. Legal Name 3. Trade Name, if any 4. Address of the Factory / Premises 5. GSTIN 6. Date of Filing DD / MM / YYYY 2. Declaration type (Tick one) [ ] Initial declaration (Section 9(1)) [ ] Change in declaration (Section 9(2) - Change in parameters) [ ] New Installation / Addition / Commencement of operation of any machine or process (Section 9(3)) 3. Details of specified goods manufactured as per Table below: (Refer to Schedule I of the Act) (To be fetched from Master) Table Sl. Chapter/ Heading/ Sub-heading/ Description Brand Name(s) No. Tariff item of goods (e.g., Pan masala) 4. Details of machines installed (For Machine-based processes) as per Table A or B below: (Relevant for computation of cess under Table I of Schedule II of the Act) Table A: Existing machines Sl. Mak Mod Name Mac Date No. Gear Revol Num Natu Weig Pack Total Electri Regist Wor No e (if el of hine of of Box ution ber re of ht of ing packi city ration king . avail No. manuf No. purc track Rati Per of Packi pack capa ng consu No. of statu able) (if acturer hase s o of Minu Funn ng ages city capac mptio the s avail (only the te of els (e.g., that of ity of n machi (Y/N able) for Mac main (only Pouch can each the capaci ne (To ) vertic hine motor for , Tin, be track machi ty of be al horiz Conta pack or ne for the genera mach ontal iner) ed on Funn a machin ted at ines) mach the el specif e per the ines) mach (No. ic hour time of ine of weigh (KWH submis (in pack t of ) sion) gram ages packa s) whic ge to h can be be packe pack d in a ed minut for a e partic (Maxi ular mum weig Rated ht of Speed pack ) age [7X13 in a ] or minu [10 X te) 13] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 49 Table B: Newly Added Machines (If applicable) Sl. Ma Mod Name Mach Date No. of Gear Revol Num Natur Weig Packi Total Electri Registr Work No. ke el of ine of track Box ution ber of e of ht of ng packi city ation ing No. manufa No. purch s Ratio Per Funn Packi packa capac ng consu No. of status cturer ase (only of Minut els ng ges ity of capaci mption the (Y/N) for the e of (only (e.g., that each ty of capacit machi vertic Mach main for Pouch can track the y ne (To al ine motor horizo , Tin, be or machi (KWH) be machi ntal Contai packe Funn ne for generat nes) machi ner) d on el a ed at nes) the (No. specifi the mach of c time of ine packa weight submis (in ges of sion) grams which packa ) can ge to be be packe packe d for d in a a minute partic (Maxi ular mum weigh Rated t of Speed) packa [7X13 ge in ] or a [10 X minut 13] e) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) 5. Change in details [For declaration under section 9(2)] as per Table below: (Enter the serial No. of the machine and the previously given details in table 4 will be auto-fetched. The details in the rows where parameters have been changed may be edited) Table Sl. Registrat Location No. of Nature Gear Revoluti Numbe Weight Packin Total Electricit Worki Date of No. ion No. of of tracks of Box on r of of g packing y ng change the installati (only Packing Ratio Per Funnel packag capacit capacity consumpt status in any machine on for (e.g., of the Minute s es y of of the ion (Y/N) parame (Generate vertical Pouch, Machi of main (only which each machine capacity ter d in machin Tin, ne motor for can be track for a of the listed. column es) Contain horizo packed or specific machine 16 of er) ntal on the Funnel weight per hour Table III machi machin (No. of of (KWH) or Table nes) e (in packag package IV during grams) es to be submissio which packed n) can be in a packed minute for a (Maxim particul um ar Rated weight Speed) of [4X10] packag or e in a [8X10] minute) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) 6. Details of the intimation of the machines furnished to other departments as per Table below: Table Sl. Date of Name of Govt. department / any other agency or Details of declaration No. intimation organisation. (Proof to be uploaded as pdf) (1) (2) (3) (4) 7. Disposal of packing machines (To be filed as an amendment), as per Table below: Table Sl. Registration No. of the machine Date of disposal Reason of disposal No. (1) (2) (3) (4) 8. Details of manual processes (If applicable), as per Table below: (Relevant for computation of Cess under Table 2 of Schedule II of the Act) Note: This section applies only if specified goods are manufactured wholly by manual process without the aid of any machine as specified in section 5(5) of the Act. Table Sl. Description Location / Nature of Weight of Average Daily Date of No. of Process Section Packing (e.g., Specified Production Commencement within Pouch, Tin, Goods Capacity of Process Factory Container) Packed (in (Units) Grams) (1) (2) (3) (4) (5) (6) (7) 9. Documents uploaded (Maximum 5 documents, 2mb each (pdf)) 1. [ ] Technical specification sheet of machines (Manufacturer's manual) 2. [ ] Certificate from Chartered Engineer (certifying speed and capacity of the machines) 3. [ ] Layout plan of the factory indicating machine locations 4. [ ] Other Department Intimation Declaration 5. [ ] Others: ____________________ 10. Verification I, ___________________________ (Name of Authorised Signatory), son/daughter of ___________________, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 51 and belief and nothing has been concealed therefrom. I understand that any false declaration is liable for penal action under Chapter VI of the Health Security se National Security Cess Act, 2025. Place: _________________ Date: __________________ Name: ___________________________ Designation: _____________________ FORM HSNS CE-01 [See rule 10] Certificate of Chartered Engineer 1. Details of the taxable person as per Table below: Table 1. HSNS Registration No. ___________________________________________ ______ 2. Legal Name ___________________________________________ ______ 3. Trade Name ___________________________________________ ______ 4. Address of Factory ___________________________________________ ______ 2. Details of machines examined ,as per Table below: (To be filled by the Chartered Engineer after physical verification of the machines installed at the factory premises) Table Sl. Mak Name of Mach Mach No. Gear Revolu Num Natu Weig Packi Total Electrici Rema No e/ Manufa ine ine of Box tion ber re of ht of ng Packin ty rks . Mod cturer No. Reg. Trac Ratio Per of Packi Pack Capac g Consum el (Seri No. ks of the Minut Funn ng age ity of Capacit ption al (If Mach e of els (Pou (in EAC y of the Capacit No.) alrea ine main ch/ Gra H Machin y dy motor Tin/ ms) Track e (KWH) assig etc.) (Pack (Maxim ned ages um by per Rated Syste minut Speed) m) e) (Packa ges per minute) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) 3. Certification I hereby certify that: 1. I have personally examined the ____ (number) machines listed in the table above at the factory premises of the _____________ on __________ (Date of Inspection). 2. The details furnished in the table above, specifically the maximum rated speed (Column 10) and weight of package (Column (8)), are true and correct to the best of my knowledge and belief based on the technical specifications and physical verification of the machines. 3. I have verified that the machines are capable of the production speeds declared herein. 4. Nothing has been concealed or misrepresented regarding the capacity of the machines which would impact the liability of cess under the Health Security se National Security Cess Act, 2025. Date: __________________ Place: __________________ (Signature of Chartered Engineer) Name: ___________________________ Membership / Registration No.: ___________________________ Address: ___________________________ Mobile No.: ___________________________ Email ID: ___________________________ Instructions for the Chartered Engineer: 1. Column 10 (Nature of packing): Specify clearly if the machine packs in pouches, tins or containers, as the definition of "Weight" in Section 2(s) of the Act applies to these specific containers. 2. Column 13 (Total packing capacity): This is the maximum rated speed. It should be calculated as: (Capacity per track) × (Number of tracks). This figure determines the Cess slab in Schedule II of the Act. 3. Modifications: If a machine has been modified to alter its speed or capacity, the certificate must reflect the current actual maximum capacity, not just the manufacturer's original specification. FORM HSNS PMT-01 [see rule 13(1)] DRAFT CHALLAN FORMAT 1. Taxpayer details as per Table below Table Registration Number e-mail address Mobile No. Taxpayer Name Address 2. Challan identification as per Table below: Table CTIN CTIN date CTIN expiry date 3. Jurisdiction details as per Table below: Table Commissionerate Commissionerate code [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 53 Division Division Code Range Range Code 4. Duty payment details as per Table below: Table Duty Heads Accounting Code Accounting Code Type Amount HSNS CESS INTEREST PENALTY Total Amount [Auto Calc] Total challan amount (in words): _________________________________________________________________________ Note: Separate Fields for Interest & Penalty to be included. FORM HSNS RET-01 [See rule 14(1)] Monthly return for payment of Health Security se National Security Cess 1. Basic information as per Table below: Table Sl. HSNS Registration No. Particulars No. (1) (2) (3) 1. Legal Name 2. Trade Name 3. GSTIN 4. Return Period Month: ___________ Year: ___________ 5. Date of Filing 2. Details of cess payable for the month (Machine-based) as per the Table below: (Relevant for computation of cess under section 5(2) read with Table I of Schedule II of the Act) Note: The cess is calculated based on the maximum rated speed and weight of the specified goods (e.g., Pan Masala) as declared in Form HSNSDEC-I. Table Sl. Machine Machine Status Applicable Total Cess No. Registration Monthly Cess Payable No. [A Rate (As per (Rs.) dropdown Working Date of Sealing Date of Desealing Schedule II) box Status [DD/MM/YYYY] [DD/MM/YYYY] (Rs.) containing for the registered Month No. of (Yes/No) machines will be shown in the rows] (1) (2) (3) (4) (5) (6) (7) ... Total (A) 3. Details of cess payable for the month (Wholly manual process) as per Table below: (Relevant for computation of cess under section 5(4) read with Table 2 of Schedule II of the Act) Table Whether the manual process is undertaken Applicable monthly cess payable (Fixed) Yes/No (1) (2) Total (B) 4A. Details of abatement claimed as per order issued in previous month (Machine-based) as per the Table below: Table Sl. No. Machine Registration Details of Abatement Amount ordered to be abated by No. (System Generated) Order Issued in the the proper officer under rule [A dropdown box previous month (Order 15(3) containing the No. and Date) registered No. of machines will be shown in the rows] (1) (2) (3) (4) ... Total (C1) [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 55 4B. Details of abatement (Manual process) as per Table below: Table Details of Abatement Order Issued in the Amount ordered to be abated by the proper officer under rule previous month (Order No. and Date) 15(3) (1) (2) (C2) 5. Summary of liability and payment as per Table below: Table Sl. Description Amount (Rs.) No. (1) (2) (3) 1. Total cess payable on machines (A) 2. Total cess payable on manual process (B) 3. Less: Net abatement claimed (C=C1+C2) 4. Net cess payable (D=A+B-C) 5. Interest for delayed payment (if applicable as per section 17 of the Act) (E) 6. Penalty (if applicable) (F) 7. Total Amount payable (G=D+E+F) 6. Cess payment details as per Table below: Table Sl. No. Challan No. (CIN) Date of Payment Bank Name Amount (Rs.) (1) (2) (3) (4) (5) 7. Verification I, ___________________________ (Name of Authorized Signatory), son/daughter of ___________________, hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I understand that the Cess has been self-assessed as per the capacity determined under section 5 of the Act. Place: _________________ Date: __________________ Name: ___________________________ Designation: _____________________ Instructions for filling FORM HSNSRET-I: Instructions for filling FORM HSNSRET-I 1. Return Period (Table in Sl. No. 1): The monthly return is to be filed by the 20 th of the following month. Example: If you are filing the return for the month of October 2026, you must submit the same by 20 th November and mention ‘October 2026’ for the 'Return Period' in row No. 5 of the Table in Sl. No. 1. 2. Machine Details (Table in Sl. No. 2): The details in the Table should be for the return period. • Machine Registration No: Select the unique Machine ID generated in Form HSNSDEC-I (Declaration Form). • Applicable Rate: Refer to Schedule II of the Act. Determine the applicable tax slab based on the machine's Maximum Rated Speed and the Weight of the pouch/tin/container. • Date of Sealing/Desealing: Enter specific dates only if the machine was sealed or de-sealed by the proper officer during the return period. 3. Abatement Claim (Table in Sl. No. 4A & 4B): Use this section to report abatement amounts that are being adjusted in the return period. Example: If you are filing the return for the month of October 2026, you will mention the details of the abatement order received in September. The period of abatement shall be as specified in the abatement order which may be July/August. 4. The abated amount should be adjusted/subtracted from the amount of cess payable for the return period. The same shall be specified in the table in Sl. No. 5 (row No. 3) Example: If you are filing the return for the month of October 2026, you will mention the details of the abatement order received in September. The period of abatement shall be as specified in the abatement order which may be July/August. The amount ordered to be abated should be adjusted/subtracted from the total cess payable for the return period (i.e., October, 2026) to obtain the net amount of cess payable for the return period (i.e., October, 2026). 5. Payment Details (Table in Sl. No. 6): Enter the details of the specific Challan(s) used to discharge the Cess liability for the return period. If you are filing the return for the month of October 2026, the payment made by 7 th October should be specified. FORM HSNS BND-01 [See rule 21(1)] BOND FOR RELEASE OF SEIZED GOODS OR PACKING MACHINES I/We...........................................................................................of....................................................................................he reinafter called "obligor(s)" am/are held and firmly bound to the President of India (hereinafter called "the President") in the sum of..........................................rupees to be paid to the President for which payment will be made. I/We jointly and severally bind myself/ourselves and my/our heirs/executors/administrators/legal representatives/successors and assigns by these presents; dated this...................................day of................................... WHEREAS in accordance with the provisions of sub-section (8) of section 24 of the Health Security se National Security Cess Act, 2025, the specified goods / packing machines have been seized vide order number..........................................dated...................................having value .................................................rupees involving an amount of cess of ..........................................rupees. On my/our request, the specified goods / packing machines have been permitted to be released provisionally by the proper officer on execution of the bond of value ..........................................rupees and a security of ..........................................rupees against which cash/bank guarantee has been furnished in favour of the President; and [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 57 WHEREAS I/We undertake to produce the said specified goods / packing machines released provisionally to me/us as and when required by the Proper Officer duly authorized under the Act. And if all cess, interest, penalty, fine and other lawful charges demanded by the proper officer are duly paid within ten days of the date of demand thereof being made in writing by the said proper officer, this obligation shall be void. OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force: AND the President shall, at his option, be competent to make good all the losses and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or both; IN THE WITNESS THEREOF these presents have been signed on the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date: ........................................... Place: .......................................... Witnesses: (1) Name and Address: ....................................................................................................................................... Signature: ........................................... (2) Name and Address: ....................................................................................................................................... Signature: ........................................... Accepted by me this...................................day of .................................. (month)...................... .............(year) .................................................................(designation of officer) for and on behalf of the President of India. (Signature of the Proper Officer) Form HSNS APL 01 (see rule 23) Form of appeal to the appellate authority under section 29 of the Act 1. No. …………………of………………20….. 2. Name and address of the appellant. 3. Designation and address of the officer passing the decision or order appealed against and the date of the decision or order. 4. Date of communication of the decision or order appealed against to the appellant. 5. Address to which notices may be sent to the appellant. 6. (i) Description and classification of specified goods (ii) Period of dispute (iii) Amount of cess, if any, demanded for the period mentioned in item (ii) (iv) Amount of abatement/refund if any claimed for the period mentioned in item (i) (v) Amount of fine imposed. (vi) Amount of penalty imposed (vii) Market value of seized goods. 7. Whether cess or penalty or both is deposited; if not whether any application for dispensing with such deposit has been made. (A copy of the challan under which the deposit is made shall be furnished). 8. Whether the appellant wishes to be heard in person? 9. Reliefs claimed in appeal. 10. Statement of facts……………………………………………………………………………. 11. Grounds of appeal……………………………………………………………………………… Signature of the Authorise Representative, if any Signature of the applicant Verification I……….the appellant, …………do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the ………….day of…………. Place……………. Date………… Signature of the Authorised Signature of the applicant. Representative, if any Note.- (1) The grounds of appeal and the form of verification shall be signed by the appellant in accordance with the provisions of rule 23. (2) The form of appeal including the statement of facts and the grounds of appeal shall be accompanied by a copy of the decision or order appealed against. Form HSNS APL 02 [See rule 27] Form of appeal to Appellate Tribunal under section 61 of the Act IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL APPEAL No……………………… of ………………20… ………………………………………………………………………………………Appellant Vs …………………..…………………………………………………………………Respondent 1 (i) Registration No. ………………….. (ii) Jurisdictional Range/ Division / Commissionerate / Zone (iii) E-mail Address (iv) Phone No. 2. The designation and address of the authority passing the order appealed against. 3. Number and date of the order appealed against. Dated 4. Date of communication of a copy of the order appealed against. [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 59 5. State or Union territory and the Commissionerate in which the order or decision of assessment, penalty, fine was made. 6. If the order appealed against relates to more than one Commissionerate, mention the names of all the Commissionerates, so far as it relates to the appellant. 7. Designation and address of the adjudicating authority in case where the order appealed against is an order of the Commissioner (Appeals). 8. Address to which notices may be sent to the appellant 9. Address to which notices may be sent to the respondent. 10. Whether the decision or order appealed against involves any question having a relation to computation of cess. 11. Description and classification of goods 12. Period of dispute. 13. (i) Amount of cess, if any, demanded for the period of dispute . (ii) Amount of interest involved up to the date of the order appealed against. (iii) Amount of refund, if any, rejected or disallowed for the period of dispute (iv) Amount of fine imposed. (v) Amount of penalty imposed. (vi) Market value of seized goods. 14. (i) Amount of cess or fine or penalty or interest deposited. If so, inform the amount deposited under each head in the box below. (A copy of the challan under which the deposit is made shall be uploaded) Cess Fine Penalty Interest (ii) If not, whether any application for dispensing with such deposit has been made 15. If the appeal is against an Order-in-Appeal of Commissioner (Appeals), the number of Orders-in-Original covered by the said Order-in-Appeal. 16. Whether the respondent has also filed appeal against the order against which this appeal is made? 17. If answer to serial number 16 above is ‘yes’, upload the details of the appeal. 18. Whether the appellant wishes to be heard in person? 19. Reliefs claimed in appeal. 20. Statement of facts 21. Grounds of appeal Signature of the Authorised Signature of the applicant. Representative, if any Verification I, ………………………………………………………… the appellant, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the ……….. day of ……………………. 20……… Signature of the Authorised Signature of the applicant. Representative, if any Notes.- (1) The grounds of appeal and the form of verification shall be signed by the appellant in accordance with rule 27. (2) The appeal including the statement of facts and the grounds of appeal shall be filed in accompanied by a certified copy of the order appealed against. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH Digitally signed by GORAKHA NATH YADAVA YADAVA Date: 2026.01.02 12:49:59 +05'30'