Overview
- With Rajya Sabha returning the measure on 8 December, both Houses cleared the Health Security se National Security Cess Bill, completing its passage.
- The levy sits over and above GST and is assessed on packing‑machine capacity or specified manual processes, with monthly self‑declaration and payment by manufacturers.
- Collections will enter the Consolidated Fund of India earmarked for national security and public health, and the finance minister said a portion will be shared with states.
- The law authorises the Centre to revise rates and extend the cess to other demerit goods, with the minister stating any doubling would require prior parliamentary sanction.
- Opposition members raised federal‑sharing and oversight concerns, sought committee scrutiny, and urged stronger curbs or bans, while industry highlighted sizable fixed monthly liabilities for high‑capacity units.