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🚀 New: Section-Wise Filter ✕

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.

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