ঐতিহাসিক বিল পাস | Health Security & National Security Cess Bill 2025 | Full Analysis in Bengali

In this video, we provide a detailed analysis of the newly passed Health Security and National Security Cess Bill, 2025. Passed by the Lok Sabha on December 5, 2025, this historic bill changes how cess is collected on demerit goods like Pan Masala and Tobacco.
We break down the economic and constitutional aspects crucial for WBCS, SSC CGL, CHSL, and UPSC aspirants.


​✅ Timestamps/Chapters
​[00:00] Introduction to the Bill
​[00:24] Bill Name & Details (Passed on 5 Dec 2025 by FM Nirmala Sitharaman)
​[00:36] Objective: Public Health & National Security
​[00:45] Background: End of GST Compensation Cess
​[00:54] Target Products: Pan Masala & Tobacco
​[01:10] New Cess Mechanism: Based on Production Capacity (not Sales)
​[01:37] Reason for Change: Preventing Tax Evasion
​[02:05] Utilization of Funds: Consolidated Fund of India
​[02:15] State's Share in the Cess
​[02:32] Constitutional Article 270 (Centre's power to levy cess)
​[02:51] Consolidated Fund of India (Article 266)
​[03:07] List Division: Union List (Defense) vs State List (Public Health)
​[03:32] Relation with GST (28% GST + New Cess)
​[03:40] Impact on Small Businesses
​[04:20] Pros & Cons of the Bill
​[04:59] Exam Oriented GK: Cess vs Surcharge
​[05:24] Constitutional Schedules: Public Health (7th Schedule)
​[05:50] Important Terminology: Demerit Goods & Ad Valorem Tax
​[06:07] Mock Test & Previous Year Questions (PYQ)

✅ Topics Covered
Bill Overview: Analysis of the Health Security and National Security Cess Bill, 2025.
Taxation Mechanism: Shift from consumption-based tax to production capacity-based tax to curb evasion in the pan masala and tobacco sectors.
Fund Allocation: How the collected money will be used for cancer hospitals, Ayushman Bharat, and modernizing defense weaponry.
Constitutional Aspects: Explanation of Article 270 (Cess), Article 266 (Consolidated Fund), and the 7th Schedule (State vs. Union lists).
Economic Concepts: Differences between Cess vs. Surcharge, and definitions of Demerit Goods and Ad Valorem Tax.
Impact Analysis: Effects on manufacturers, state revenue shares, and public health objectives.
Exam Prep: Key questions related to the bill, GST Council, and Indian polity for competitive exams.


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