The Central Board of Indirect Taxes and Customs (CBIC) on April 17, 2026, issued the notification regarding the HSNS Declaration (Addition, Change and Disposal of machines) Filing Procedure in the CBIC Taxpayer’s portal.
The following has been stated namely: -
• The Health Security and National Security Cess Act, 2025 was notified on December 16, 2025 and came into effect from February 01, 2026.
• Filing functionalities for HSNS Cess are available on the Central Board of Indirect Taxes and Customs GST portal (cbic-gst.gov.in) from February 01, 2026.
• A detailed step-by-step guide (Annexure A) is issued for submitting FORM HSNS DEC-01 (for adding/changing/disposing machines).
[Notification No. 07/2026]
