New Delhi, Jan. 2 -- The Ministry of Finance on Friday released a comprehensive set of Frequently Asked Questions (FAQs) clarifying the implementation of the Health Security se National Security (HSNS) Cess Act, 2026, and the accompanying HSNS Cess Rules, 2026, which will come into force from February 1.

According to the FAQs clarification, all taxable persons covered under the Act, including manufacturers of specified goods such as pan masala, are required to register under the new regime through the ACES portal.

"The cess will be levied on a monthly basis and calculated based on the number of packing machines installed and their maximum rated speed, rather than actual production," said FAQs released by the Ministry of Finance.

Manufa...