The Central Board of Indirect Taxes and Customs (CBIC) has released a Standard Operating Procedure (SOP) for tax officers regarding the Health Security and National Security Cess (HSNS Cess), which will be implemented from 1st February 2026. The SOP details processes for registration, cancellation, and payment, aiming for efficiency and transparency. Taxpayers can use the CBIC-GST portal for applications and payments, with a provision for automatic approval if officers don't act within seven days.
The Central Board of Indirect Taxes and Customs (CBIC) has issued a detailed Standard Operating Procedure (SOP) for tax officers to streamline the implementation of the Health Security and National Security Cess (HSNS Cess), effective from February 1, 2026.
The SOP outlines procedures for registr
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FAQ :
The Health Security and National Security Cess (HSNS Cess) will be implemented effective from February 1, 2026.
The SOP provides tax officers with detailed procedures for implementing the HSNS Cess, aiming to streamline registration, cancellation, revocation, and payment processing.
Taxpayers can apply for registration using Form HSNS REG-01 through the CBIC-GST portal.
Payments can be made via Form HSNS PMT-01 through the CBIC-GST portal.
Tax officers are required to process registration applications within seven days. If they fail to do so, approvals may be deemed automatic.
The move is expected to improve efficiency, transparency, and ease of compliance for taxpayers and reduce administrative delays.