HSNS Cess | CBIC's Flyer On Health Se National Security Cess, Monthly Cess Payable By Feb 07, Return Due By March 20
The Central Board of Indirect Taxes and Customs (CBIC) has issued informative flyers relating to 'Capacity Based Excise Duty' and Health Se National Security Cess (HSNS) payable by manufacturers of Pan Masala, Tobacco from February 01 2026. With the introduction of the Health & National Security Cess and Additional Excise Duties on Pan Masala, Tobacco and Other Allied Products,...
The Central Board of Indirect Taxes and Customs (CBIC) has issued informative flyers relating to 'Capacity Based Excise Duty' and Health Se National Security Cess (HSNS) payable by manufacturers of Pan Masala, Tobacco from February 01 2026.
With the introduction of the Health & National Security Cess and Additional Excise Duties on Pan Masala, Tobacco and Other Allied Products, the GST Compensation Cess will cease to exist.
HSNS is levied for the purposes of meeting expenditure on the National Security of India and for Public Health. HSNS is levied on the machines installed or other processes used in manufacturing Pan Masala, Tobacco and Allied Products.
The HSNS Act, 2025 mandates monthly payment of HSNS via Form HSNS PMT-01 electronically by the 7th day of that month. HSNS Cess declaration is to be made in Form HSNS DEC-01 within 7 days of grant of registration and monthly return in Form HSNS RET -01 is to be filed electronically by 20th of the succeeding month.
The Health Security Se National Security Cess Act, 2025 (the Act) stipulates a minimum penalty of Rs. 10,000 or an amount equal to the cess evaded or fraudulently claimed, whichever is higher. It also states that Persons aiding or abetting such offences may face penalties up to Rs. 1,00,000. It mandates verification of declarations by the Proper Officer through inspection-based monitoring.
The Ministry of Consumer Affairs, Food and Public Distribution has mandated display of Retail Sale Price from February 01 206, on all pan masala packs of every size and weight.