The Central Government issued Notification No. F. No. 25014/2/2025-DS(ST)-DOR(Pt.5) dated December 31, 2025, has notified 1st February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 shall come into force.
The notification has been issued by the Ministry of Finance, Department of Revenue, in exercise of the powers conferred under sub-section (2) of section 1 of the Act. The notification was published in the Gazette of India (Extraordinary) on 31st December 2025.
The Health Security se National Security Cess Act, 2025 (Act No. 35 of 2025) received the assent of the President on 15th December 2025. The Act seeks to augment resources for meeting expenditure on national security and public health by levying a cess on specified manufacturing machines or processes used for production of notified goods.
Key features of the Act include:
- Levy of a Health Security se National Security Cess on specified goods manufactured or produced through notified machines or processes.
- Applicability to manufacturers operating Form, Fill and Seal Machines and similar packing machinery, as specified in the Schedule to the Act.
- Monthly computation of cess based on machine speed, capacity, and packing weight, as prescribed.
- Provisions relating to registration, self-declaration, payment, audit, assessment, recovery, penalties, appeals, and enforcement.
- Utilisation of cess proceeds for national security and public health purposes, after due appropriation by Parliament.
The Act will be implemented by the Central Board of Indirect Taxes and Customs (CBIC) through notified rules and procedures.
Stakeholders are advised to take note of the commencement date and ensure necessary compliance before the Act comes into force on 1st February 2026.
The Notification along with the Act can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/Notification-on-Sections-of-the-Health-Security-se-National-Security-Cess-Act-2025-Act-No-35-of-2025.pdf
