Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Health Security National Security Cess (HSNS Cess) 2025 implements a portal-based registration and payment regime effective 01.02.2026. Taxable persons must enroll to obtain a 15 character Enrollment Reference Number (ERN), complete Form HSNS REG 01 with prescribed business, premises, promoter and bank details, and submit documents; system issues a temporary registration and thereafter Form HSNS REG 02 upon officer processing, subject to post facto verification. Monthly cess liability must be paid electronically in Form HSNS PMT 01 by the 7th of the month via portal-generated challan (CTIN) and ICEGATE e payment (NEFT/RTGS/NetBanking/PG); challan status and e receipt are trackable online and helpdesk contacts are provided.
Health Security National Security Cess (HSNS Cess) 2025 implements a portal-based registration and payment regime effective 01.02.2026. Taxable persons must enroll to obtain a 15 character Enrollment Reference Number (ERN), complete Form HSNS REG 01 with prescribed business, premises, promoter and bank details, and submit documents; system issues a temporary registration and thereafter Form HSNS REG 02 upon officer processing, subject to post facto verification. Monthly cess liability must be paid electronically in Form HSNS PMT 01 by the 7th of the month via portal-generated challan (CTIN) and ICEGATE e payment (NEFT/RTGS/NetBanking/PG); challan status and e receipt are trackable online and helpdesk contacts are provided.
Note: It is a system-generated summary and is for quick reference only.