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CBICGST

HSNS Cess payment codes out, levy starts 1 February 2026

For: Business

CBIC has notified the accounting head codes for paying HSNS Cess, interest, penalty and other dues. Businesses dealing in goods under Schedule I must use the right code from 1 February 2026.

Summary by TaxSavvy. Read the official notice.

Read the official notice (opens CBIC GST (advisories and what is new) in a new tab)

  1. Facts

    Advisory No. 02/2026 dated 29.01.2026 gives 8 digit accounting codes: HSNS-CESS 00450207, HSNS-INTEREST 00450208, HSNS-PENALTY 00450210, HSNS-OTHERS 00450212.

  2. Provisions and law

    The Health Security se National Security Cess Act, 2025, levy on notified goods under Schedule I of the said Act with effect from 1st February 2026.

  3. Analysis

    Payments of the cess, interest, penalty and other amounts must be routed through these heads, and ICEGATE e-payment gateway stakeholders have been asked to circulate the codes.

  4. Conclusion

    If you deal in Schedule I notified goods, use the correct HSNS accounting head from 1 February 2026 so payments are not misposted.

What to do

  1. InformationCheck whether any of your goods fall under Schedule I of the HSNS Cess Act, 2025.
  2. DiscussionDecide with your accounts team how cess, interest and penalty will be tagged in your books and payment challans.
  3. FormsUse accounting codes 00450207, 00450208, 00450210 or 00450212 while making payment.
  4. DeliverablesPayment challans and records showing the cess paid under the correct head from 1 February 2026.

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Official source: CBIC GST (advisories and what is new), “Click here for Advisory.”. This summary is general information, not advice for your case. The official notice is the final word.