Advisory on Detailing the Procedure for HSNS cess
CBIC has issued Advisory on Detailing the Procedure for HSNS cess registration and payment which is applicable from 01-02-2026. A new cess called Health and National Security Cess (HSNS Cess) has been notified under the HSNS Cess Act, 2025 and will be applicable from 1 February 2026.For this cess, separate online functionality is being introduced on the CBIC Taxpayer Portal (www.cbic-gst.gov.in). The portal will be live from 01.02.2026.
Taxpayers who are liable to HSNS Cess will need to:
Log in to the CBIC portal
Apply for new HSNS Cess registration
Make payment of HSNS Cess: Detailed step-by-step procedures (with screenshots) are provided in:
- Annexure A – Registration
- Annexure B – Payment
- Annexure C – Helpdesk
Separate advisories for filing declaration (HSNS DEC-01) and return (HSNS RET-01) will be issued shortly.
For Detailed Procedure, see below link:
GST Advisory on Procedure for HSNS Cess









