{"id":370076,"date":"2025-12-17T15:00:26","date_gmt":"2025-12-17T09:30:26","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=370076"},"modified":"2025-12-17T15:11:04","modified_gmt":"2025-12-17T09:41:04","slug":"health-security-national-security-cess-act-2025-explained","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/12\/17\/health-security-national-security-cess-act-2025-explained\/","title":{"rendered":"Health Security &#038; National Security Cess Act, 2025: Objectives, Compliance, and Penalties"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On 15-12-2025, the Ministry of Law and Justice issued <span style=\"font-weight: bold;\">Health Security se National Security Cess Act, 2025<\/span>, introducing a new cess aimed at generating resources for these critical sectors.<\/p>\n<h3>Key Highlights:<\/h3>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#11162; Introduction of HSNS Cess Act is a significant step towards strengthening the nation&#8217;s public health infrastructure and national security.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#11162; The Act aims to:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 54pt;\">\n<li>\n<p>Meet the growing demands of defense and security in a rapidly changing global environment.<\/p>\n<\/li>\n<li>\n<p>Fund health programs, schemes, and infrastructure for better healthcare delivery<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">&#11162; This Act achieves these objectives by levying a cess on machines and processes used in the manufacture or production of specified goods.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt; font-weight: bold;\">&#11162; Taxable Persons:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 54pt;\">\n<li>\n<p>Any who owns, operates, or controls machines or processes for manufacturing specified goods.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 36pt; text-indent: -18pt; font-weight: bold;\">&#11162; Cess:<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#11162; According to <span style=\"font-weight: bold;\">Section 4<\/span>, a <span style=\"font-weight: bold;\">Health Security and National Security Cess<\/span> will be imposed on machines installed or processes undertaken for manufacturing specified goods. This cess is in addition to existing taxes and duties under other laws.<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#11162; <span style=\"font-weight: bold;\">Section 7<\/span>, explains that the cess serves a dual purpose:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 72pt;\">\n<li>\n<p>Strengthening national security, and<\/p>\n<\/li>\n<li>\n<p>Enhancing public health infrastructure.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#11162; The computation of cess is primarily based on three factors:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 72pt;\">\n<li>\n<p>Rated speed of machines (pouches\/tins per minute),<\/p>\n<\/li>\n<li>\n<p>Weight of goods per pouch\/tin, and<\/p>\n<\/li>\n<li>\n<p>Nature of process (manual or machine-based).<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#11162; Taxable persons are required to declare these parameters, which will be verified or calibrated by the proper officer to ensure accuracy.<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#11162; Detailed rates are provided in <span style=\"font-weight: bold;\">Schedule II<\/span>, with cess amounts ranging from &#8377;11 lakhs per month for manual processes to &#8377;849 lakhs per month for high-speed machines.<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#11162; The cess is payable monthly and may be subject to abatement under prescribed conditions. If a machine or manual unit remains inoperative for <span style=\"font-weight: bold;\">15 consecutive days or more<\/span>, the cess is proportionately reduced for that period.<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt; font-weight: bold;\">&#11162; Offences and Penalties:<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#9632; The Act prescribes stringent penalties and criminal liabilities for violations under Chapter VI to ensure compliance and deter evasion.<\/p>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#9632; A taxable person can face penalties for:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 72pt;\">\n<li>\n<p>Operating machines or processes for manufacturing specified goods <span style=\"font-weight: bold;\">without declaring to the proper officer<\/span>.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Failure to pay cess<\/span> beyond three months from the due date.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Non-filing of returns<\/span>, falsification of records, or furnishing false information to evade cess.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Fraudulent refund claims<\/span>.<\/p>\n<\/li>\n<li>\n<p>Obstructing officers in discharge of duties.<\/p>\n<\/li>\n<li>\n<p>Failure to obtain mandatory registration.<\/p>\n<\/li>\n<li>\n<p>Tampering with evidence or seized goods.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 54pt; text-indent: -18pt; font-weight: bold;\">&#9632; Penalties:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 72pt;\">\n<li>\n<p>Minimum penalty: <span style=\"font-weight: bold;\">&#8377;10,000<\/span> or an amount equal to the cess evaded or fraudulently claimed, whichever is higher.<\/p>\n<\/li>\n<li>\n<p>Persons aiding or abetting such offences may face penalties up to <span style=\"font-weight: bold;\">&#8377;1,00,000<\/span>.<\/p>\n<\/li>\n<li>\n<p>All penalty orders require giving the person a <span style=\"font-weight: bold;\">reasonable opportunity of being heard<\/span>.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#9632; For serious contraventions like cess evasion or fraudulent refunds:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 72pt;\">\n<li>\n<p>If amount exceeds <span style=\"font-weight: bold;\">&#8377;500 lakh<\/span>: Imprisonment up to <span style=\"font-weight: bold;\">5 years<\/span> and\/or fine.<\/p>\n<\/li>\n<li>\n<p>Between <span style=\"font-weight: bold;\">&#8377;200&#8212;500 lakh<\/span>: Up to <span style=\"font-weight: bold;\">3 years<\/span> imprisonment.<\/p>\n<\/li>\n<li>\n<p>Between <span style=\"font-weight: bold;\">&#8377;100&#8212;200 lakh<\/span>: Up to <span style=\"font-weight: bold;\">1 year<\/span> imprisonment.<\/p>\n<\/li>\n<li>\n<p>Repeat offenders can face imprisonment up to <span style=\"font-weight: bold;\">5 years<\/span>.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 54pt; text-indent: -18pt;\">&#9632; Certain offences may be compounded by paying a prescribed amount, subject to conditions:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 72pt;\">\n<li>\n<p>Minimum compounding amount: <span style=\"font-weight: bold;\">&#8377;10,000 or 50% of cess involved<\/span>.<\/p>\n<\/li>\n<li>\n<p>Maximum: <span style=\"font-weight: bold;\">&#8377;30,000 or 150% of cess involved<\/span>.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 54pt; text-indent: -18pt;  margin-bottom: 2%;\">&#9632; Compounding is not allowed for repeat offenders, high-value cases (cess &gt; &#8377;1 crore), or those convicted by a court.<\/p>\n<\/li>\n<p style=\"margin-left: 36pt; text-indent: -18pt; font-weight: bold;\">&#11162; Revision and Appeals:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 54pt;\">\n<li>\n<p>According to<span style=\"font-weight: bold;\"> Section 28 Revisional Authority<\/span> can review any order if it is erroneous, illegal, or prejudicial to revenue.<\/p>\n<\/li>\n<li>\n<p>A taxable person under <span style=\"font-weight: bold;\">Section 29<\/span> appeal an adjudicating authority&#8217;s order within three months, subject to payment of admitted dues and <span style=\"font-weight: bold;\">10% of disputed cess<\/span>.<\/p>\n<\/li>\n<li>\n<p>Any person aggrieved by an appellate or revisional order may appeal to the Appellate Tribunal within <span style=\"font-weight: bold;\">3 months<\/span>, which can confirm, modify, annul, or remand the case.<\/p>\n<\/li>\n<li>\n<p>Any person required to appear before an authority or tribunal under this Act may do so through an authorized representative, such as a relative, employee, legal practitioner, or a qualified person.<\/p>\n<\/li>\n<li>\n<p>An aggrieved person may appeal to the High Court against an Appellate Tribunal order involving a substantial question of law within <span style=\"font-weight: bold;\">180 days<\/span>, and the appeal is decided by a bench of at least two judges.<\/p>\n<\/li>\n<\/ul>\n<p style=\"margin-left: 36pt; text-indent: -18pt; font-weight: bold;\">&#11162; Schedules:<\/p>\n<ul style=\"list-style-type: disc; margin-left: 54pt;\">\n<li>\n<p>Schedule I: Lists goods subject to cess (currently includes pan masala and other notified goods).<\/p>\n<\/li>\n<li>\n<p>Schedule II: Specifies cess rates based on machine speed and weight of goods.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Key Highlights of the Health Security and National Security Cess Act, 2025.<\/p>\n","protected":false},"author":67525,"featured_media":370082,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[95076,95071,95073,95072,95075,95074,95077],"class_list":["post-370076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-compliance-and-penalties","tag-health-security-cess-act","tag-hsns-act-2025","tag-national-security-cess","tag-national-security-funding","tag-public-health-funding","tag-taxable-person"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Health Security and National Security Cess Act, 2025 Explained | SCC Times<\/title>\n<meta name=\"description\" content=\"Learn key provisions, objectives, 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Lokur and Deepak Gupta, JJ that under the Building and Other Construction Workers\u2018\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":277269,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/11\/delhi-high-court-strikes-down-r-142b-of-building-other-construction-workers-welfare-cess-rules-1998-being-ultra-vires-the-provisions-of-s-11-building-and-other-construction-workers-welfar\/","url_meta":{"origin":370076,"position":5},"title":"Delhi High Court strikes down R. 14(2)(b) of Building &amp; Other Construction Workers Welfare Cess Rules, 1998 being ultra vires the provisions of S. 11 Building and Other Construction Workers Welfare Cess Act, 1996","author":"Editor","date":"November 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a petition filed challenging the vires of Rule 14 of Building & Other Construction Workers Welfare Cess Rules, 1998 (Rules, 1998), a Division Bench of Rajiv Shakdher and Tara Vitasta Ganju, JJ., held that that Rule 14(2)(b) of 1998 Rules is clearly beyond the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"competitive exam","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/370076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67525"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=370076"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/370076\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/370082"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=370076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=370076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=370076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}