The Lok Sabha on December 01, 2025, issued the Health Security Se National Security Cess Bill, 2025.
The following has been stated namely: -
• Taxable person is described as any person who owns, possesses, operates, manages, or is otherwise in control of the machine or undertakes any process by which specified goods are manufactured or produced, whether directly or through job-workers, employees, hired labour, or through any other person acting on his behalf under any arrangement.
• The Levy and Collection of Cess – A cess shall be levied and collected, to be called Health Security se National Security Cess, from every taxable person, on the machines installed or other processes undertaken by him for the manufacture or production of the specified goods.
• The Registration and Returns have been stated in the Bill.
• The Inspection, Search and Seizure have been stated in the Bill.
The Bill is still Pending in the Lok Sabha.
[Bill No. 142 of 2025]
