HSNS Cess — Mandatory Compliance for Pan Masala Manufacturers | Effective 1st February 2026

The Health Security se National Security (HSNS) Cess Act, 2025 will apply to manufacturers of Pan Masala from 1 February 2026. The cess is levied on machines / manufacturing processes, and every taxable person must register, declare machines, and pay cess monthly.

Key Compliance Requirements:

• Mandatory Registration (FORM HSNS REG-01) Enroll on cbic-gst.gov.in to receive ERN & TRN for initial payment

• Monthly Cess Payment (FORM HSNS PMT-01) Due electronically by the 7th of every month

• Cess Declaration (FORM HSNS DEC-01) File within 7 days of registration

• Monthly Return (FORM HSNS RET-01) File by the 20th of the succeeding month

Non-compliance may lead to regulatory and financial consequences. Ensure timely registration and filing.

For more details, refer to DoR Notifications dated 31.12.2025 & 01.01.2026.

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