Section 6 of The Health Security Se National Security Cess Act, 2025
- (1)Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, direct in respect of such specified goods that the amount of cess specified in column (4) in Table 1 of Schedule II and in column (4) in Table 2 of the said Schedule, shall be increased to such amount, not exceeding twice the amount so specified, for such period as may be specified in the notification.
- (2)The provisions of this Act shall apply to the cess, as increased under this section, as they apply to the cess specified in Schedule II.
Summary
Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, direct in respect of such specified goods that the amount of cess specified in column (4) in Table 1 of Schedule II and in column (4) in Table 2 of the said Schedule, shall be.
Practical examples
FAQ
1. By how much can the government increase the tax rate under Section 6 of the Health Security se National Security Cess Act, 2025?
Under Section 6 of the Health Security se National Security Cess Act, 2025, the Central Government can increase the tax rate up to a maximum of twice the amount specified in Schedule II.
2. What condition must be met for the Central Government to increase the tax rate under Section 6 of the Health Security se National Security Cess Act, 2025?
Under Section 6 of the Health Security se National Security Cess Act, 2025, the Central Government can increase the tax only if it is satisfied that it is necessary to do so in the public interest.
3. Do the standard collection and penalty rules apply to the increased tax under Section 6 of the Health Security se National Security Cess Act, 2025?
Under Section 6 of the Health Security se National Security Cess Act, 2025, all provisions of the Act apply to the increased tax in the exact same way as they apply to the regular tax.
Test yourself
Q1.Under Section 6 of the Health Security se National Security Cess Act, 2025, what is the maximum limit up to which the Central Government can increase the tax amount?
Q2.Under Section 6 of the Health Security se National Security Cess Act, 2025, how must the Central Government announce an increase in the tax rate?
Q3.Which tables of Schedule II can have their tax rates increased by the Central Government under Section 6 of the Health Security se National Security Cess Act, 2025?
Q4.According to Section 6 of the Health Security se National Security Cess Act, 2025, how do the rest of the Act's enforcement and collection rules apply to the increased tax?