Health Security Se National Security Cess Rules, 2026
Chapter I - Preliminary
Rule 2 - Definitions
Section 2: Definitions in Health Security and National Security Cess Rules
This section outlines specific definitions used in the rules related to the Health Security and National Security Cess Act, 2025. It explains that terms must be understood according to their context. Key definitions include: "Act," which refers to the Health Security and National Security Cess Act, 2025; "Portal," which is the online platform accessible at cbic-gst.gov.in; and "registered person," which denotes an individual registered under section 8 of the Act. Additionally, any terms not defined in these rules but defined in the Act will carry the same meaning as provided in the Act.
Note: It is an AI generated summary for reference purpose only.
2. Definitions. –
(1) In these rules, unless the context otherwise requires, -
(a) “Act” means the Health Security se National Security Cess Act, 2025 (35 of 2025);
(b) “Portal” means the portal accessible at cbic-gst.gov.in;
(c) "registered person" means a person who is registered under section 8 of the Act.
(2) The words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act
Act
THE HEALTH SECURITY SE NATIONAL SECURITY CESS ACT, 2025
