Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Contact Info
Unit 266, 267 & 268, Tower B1, Spaze Itech Park Sohna Road Gurugram, Haryana 122018 connect@complinity.com +91 8181 900 600
Follow Us

A Multi-Concept Theme for Digital Agencies and Startups

8181 900 600 Request a Demo Login
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
Mobile Logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Taxation Central Ministry of Finance Customs Act, 1962

Health Security se National Security Cess Act, 2025

16-Dec-2025 | CG-DL-E-16122025-268562

Ministry of Law and Justice has issued Health Security se National Security Cess Act, 2025 effective from the date yet to be notified by Central Government.

Key Highlights:
1. Applicability - All persons who own, control, operate, or manage machines or processes used to manufacture or produce specified goods (as listed in Schedule I which is pan masala and any other goods that may be notified by the central government), whether directly or through job workers or third parties.
2. Levy and Computation of Cess - The cess is levied per machine or per process, based on factors such as machine speed, capacity, packing weight, and type of process, at rates specified in Schedule II.
3. Regulatory Reporting and Declarations -
a. Taxable persons must file a self-declaration detailing machines, processes, technical parameters, and packing details.
b. Any change, addition, or installation of machines/processes must be reported within the prescribed time (generally within 15 days).
c. Declarations are subject to verification, calibration, and audit by tax authorities.
4. Returns and Payment of Cess -
a. Cess must be self-assessed and paid monthly, generally by the 7th day of the month.
b. Monthly returns must be filed in the prescribed form and manner.
c. Delayed payment attracts interest, and non-filing or incorrect filing may lead to assessment, penalties, or best-judgment assessment.
5. Audit, Enforcement, and Penalties - Authorities have powers for audit, inspection, search, seizure, assessment, and recovery. Non-compliance, suppression, or fraud can result in penalties, confiscation of goods/machines, and prosecution, with appellate remedies available up to the Supreme Court.


For more information, please refer to the attached document.

Upgrade to paid version to access the Notification, Circular & Rules along with the checklist

Get Legal Updates in your email

Request a Demo

Recent Posts in Corporate Laws

Corporate Laws

RBI issues the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026

18-May-2026 | RBI/2026-27/92 DOR.MRG.REC.No.80/21-04-018/2026-27

RBI has issued the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026 Thro

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/91 DOR.MRG.REC.No.79/21-04-018/2026-27

RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026. Thr

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/90 DOR.MRG.REC.No.78/21-01-002/2026-27

RBI has issued the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026. Through this amen

Read More
Corporate Laws

RBI issues the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026

18-May-2026 | RBI/2026-27/89 DOR.MRG.REC.No.77/00-00-001/2026-27

RBI has issued the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026.

Read More

Recent Posts

Corporate Laws

RBI issues the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026

18-May-2026 | RBI/2026-27/92 DOR.MRG.REC.No.80/21-04-018/2026-27

RBI has issued the RBI (Local Area Banks – Financial Statements: Presentation and Disclosures) Third Amendment Directions, 2026 Thro

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/91 DOR.MRG.REC.No.79/21-04-018/2026-27

RBI has issued the RBI (Commercial Banks – Financial Statements: Presentation and Disclosures) Sixth Amendment Directions, 2026. Thr

Read More
Corporate Laws

RBI issues the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026

18-May-2026 | RBI/2026-27/90 DOR.MRG.REC.No.78/21-01-002/2026-27

RBI has issued the RBI (Commercial Banks – Prudential Norms on Capital Adequacy) Sixth Amendment Directions, 2026. Through this amen

Read More
Corporate Laws

RBI issues the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026

18-May-2026 | RBI/2026-27/89 DOR.MRG.REC.No.77/00-00-001/2026-27

RBI has issued the RBI (Regional Rural Banks - Classification, Valuation, and Operation of Investment Portfolio) Amendment Directions, 2026.

Read More
Request a Demo

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Complinity Logo Transparent

Complinity is a comprehensive cloud-based Compliance Management Software that helps track and monitor statutory and regulatory compliances.

Quick Links
  • Compliance Software
  • Regulatory Compliance Software
  • Statutory Compliance Software
  • Compliance Tracking Software
  • Legal Updates
Contact Info
Unit 266, 267 & 268, Tower B1
Spaze Itech Park, Sohna Road
Gurugram, Haryana 122018
connect@complinity.com
+91 8181 900 600

Request a Demo

© 2026 Complinity Technologies Private Limited. | Privacy Policy | Data Processing Addendum

Design & Developed By  Infinite IT Solutions

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Powered by EssentialPlugin

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Thank You for your interest in Complinity. Your CV has been forwarded to HR.
In case your profile is shortlisted, HR shall contact you.