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CBIC opens HSNS Cess machine declaration filing on GST portal

Advisory 07/2026 gives the step by step way to file FORM HSNS DEC-01 for adding, changing or disposing machines. Functionality is live on cbic-gst.gov.in from 01.02.2026.

In short: FPAC

Facts
CBIC DG Systems Advisory No. 07/2026 explains, with screenshots in Annexure-A, how to file a fresh declaration for addition of new machines, change in machine details or disposal of machines in FORM HSNS DEC-01 on the portal.
Provisions and law
The Health Security se National Security Cess (HSNS Cess) Act, 2025 notified on 16.12.2025 and introduced with effect from 01.02.2026, read with Advisory no. 04/2026.
Analysis
Affected taxpayers log in at https://cbic-gst.gov.in through HSNS, HSNS CESS Login, then go to Menu, HSNS DECLARATION, Change/Add New Declaration and pick the declaration option.
Conclusion
If you hold machines covered by HSNS Cess, report every addition, change or disposal in FORM HSNS DEC-01 on the CBIC portal.

What to do

  1. InformationList your machines and keep details of any new machine added, changed or disposed of.
  2. DiscussionConfirm with your CA whether your unit falls under the HSNS Cess Act, 2025 effective 01.02.2026.
  3. FormsFile FORM HSNS DEC-01 on cbic-gst.gov.in under Menu, HSNS DECLARATION, Change/Add New Declaration.
  4. DeliverablesSave the filed declaration and acknowledgement in your GST compliance file.

Steps follow IDFD: Information, Discussion, Forms, Deliverables.

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