Ministry of Finance, Department of Revenue, vide Notification S.O. 6153(E) dated 31st December, 2025, has officially notified 1st February, 2026 as the date on which the Health Security se National Security Cess Act, 2025 (Act No. 35 of 2025) shall come into force. The notification has been issued under the powers conferred by section 1(2) of the Act, which authorises the Central Government to appoint the commencement date by publication in the Official Gazette.
With this notification, the Act moves from the stage of enactment to enforceability, making all its provisions legally operative from 1st February, 2026. The Act has been enacted with the objective of augmenting financial resources for meeting expenditure on national security and public health by levying a dedicated cess on the manufacture or production of specified goods.
The cess is levied on a machine-based or process-based model, rather than on actual production, and applies to persons who own, possess, operate, manage, or control machines or processes used for manufacturing specified goods. It is payable in addition to other applicable taxes and duties. The framework provides for registration, self-declaration of machines and processes, monthly payment of cess, filing of returns, audit, assessment, recovery, and a comprehensive system of penalties and prosecution for non-compliance.
The notification is procedural in nature but crucial in effect, as it activates a detailed statutory regime covering levy, computation, collection, enforcement, appeals, and utilisation of the cess. With the commencement date now fixed, all affected manufacturers and taxable persons are required to ensure readiness in terms of registration, documentation, system alignment, and compliance so as to meet their obligations under the Act from 1st February, 2026, when the Health Security se National Security Cess becomes fully operational.
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 31st December, 2025
S.O. 6153(E). — In exercise of the powers conferred by the sub-section (2) of section 1 of the Health Security se National Security Cess Act, 2025 (35 of 2025), the Central Government hereby appoints the 1st day of February, 2026 as the date on which the provisions of the said Act, shall come into force.
[F. No. 25014/2/2025-DS(ST)-DOR(Pt.5)]
MUTHURAMAN C, Under Secy.
