THE HEALTH SECURITY SE NATIONAL SECURITY CESS BILL, 2025

Health Security se National Security Cess imposed on machines/processes producing specified goods, linked to machine capacity and subject to enforcement. The Bill levies the Health Security se National Security Cess on persons who own, possess, operate, manage or control machines or undertake processes producing specified goods, with rates in Schedule II computed by machine speed, capacity and weight or by prescribed manual-process amounts. Taxable persons must register, file self-declarations and monthly self-assessed returns, and pay the cess monthly; proper officers may verify declarations, audit, access premises and records, and initiate notices, assessments, penalties, seizures and confiscation for non-compliance or evasion. Provisions allow compounding, appeals, revisions and prescribed rules for implementation.