Taxable person definition under health security cess law extends to control, possession, and final-stage manufacturing activity. Taxable person includes any person who owns, possesses, operates, manages, or controls the machine, or undertakes any process by which specified goods are manufactured or produced, directly or through job-workers, employees, hired labour, or any other person acting on his behalf. The status applies irrespective of any composition scheme, concessional levy, or other alternate taxation scheme, and ownership, possession, or control is sufficient regardless of the quantity manufactured.