Goods and Services Tax : This guide clarifies the legal and constitutional differences between tax, duty, cess, surcharge, and fee. Understanding these dis...
Corporate Law : The government outlined year-wise collections and utilisation of major cesses and surcharges, confirming they are credited to the ...
Goods and Services Tax : The petition challenges the validity of a cess law on grounds of lack of legislative competence and arbitrariness. The Court has n...
Finance : The Central Government amended the HSNS Cess Rules, 2026 to streamline procedural and accounting requirements under Rule 35. The n...
Finance : The amendment prescribes a clear formula to compute maximum rated speed of packing machines. This ensures uniform cess classificat...
Finance : Mandatory registration, declarations, monthly payment by the 7th, and returns by the 20th are prescribed. The Rules emphasise stri...
Excise Duty : The Government has notified February 1, 2026, as the commencement date for the Health and National Security Cess law. The move act...
Excise Duty : The issue addressed is funding public health and national security through a targeted levy. The Act introduces a capacity-based ce...
The Central Government amended the HSNS Cess Rules, 2026 to streamline procedural and accounting requirements under Rule 35. The notification removes certain consultation and approval conditions to simplify administrative compliance.
The petition challenges the validity of a cess law on grounds of lack of legislative competence and arbitrariness. The Court has not ruled yet and has granted time for further submissions, keeping the issue open.
This guide clarifies the legal and constitutional differences between tax, duty, cess, surcharge, and fee. Understanding these distinctions is crucial for statutory interpretation and fiscal federalism.
The government outlined year-wise collections and utilisation of major cesses and surcharges, confirming they are credited to the Consolidated Fund and used for designated development and welfare purposes.
The amendment prescribes a clear formula to compute maximum rated speed of packing machines. This ensures uniform cess classification and prevents disputes over machine capacity.
Mandatory registration, declarations, monthly payment by the 7th, and returns by the 20th are prescribed. The Rules emphasise strict timelines and system-driven compliance.
The Government has notified February 1, 2026, as the commencement date for the Health and National Security Cess law. The move activates the statute without altering its scope or provisions.
The issue addressed is funding public health and national security through a targeted levy. The Act introduces a capacity-based cess on manufacturing machines and processes, starting with pan masala.
