https://www.taxtmi.com/acts?id=52350 Cess payable for each month is to be calculated by reference to the amount prescribed per machine or manual process unit in Schedule II of the Act. For a newly registered person, the first month's cess is computed on a pro-rata basis from the date of installation or commencement, and payment is due within five days. The calculation depends on the machine's maximum rated speed as declared in FORM HSNS DEC-01 and confirmed by the proper officer, not on actual operating speed. Where different weights are produced, the maximum weight governs; where machines are added or removed during the month, the maximum number installed on any day is taken for computation. en-us Sat, 03 Jan 2026 13:44:28 +0530 Fri, 26 Jun 2026 14:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52350 Cess payable for each month is to be calculated by reference to the amount prescribed per machine or manual process unit in Schedule II of the Act. For a newly registered person, the first month's cess is computed on a pro-rata basis from the date of installation or commencement, and payment is due within five days. The calculation depends on the machine's maximum rated speed as declared in FORM HSNS DEC-01 and confirmed by the proper officer, not on actual operating speed. Where different weights are produced, the maximum weight governs; where machines are added or removed during the month, the maximum number installed on any day is taken for computation. Act-Rules GST Sat, 03 Jan 2026 13:44:28 +0530 https://www.taxtmi.com/acts?id=52350