Definitions in cess rules clarify the Act, portal, and registered person, while importing undefined terms from the parent statute. The definitions provision identifies the expressions used in the Health Security se National Security Cess Rules, 2026 and assigns them their operative meanings for the purposes of the rules. The term 'Act' refers to the Health Security se National Security Cess Act, 2025, while 'Portal' refers to the portal accessible at cbic-gst.gov.in. The expression 'registered person' means a person registered under section 8 of the Act. Any word or expression used in the rules but not specifically defined in the rules will carry the meaning assigned to it in the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions in cess rules clarify the Act, portal, and registered person, while importing undefined terms from the parent statute.
The definitions provision identifies the expressions used in the Health Security se National Security Cess Rules, 2026 and assigns them their operative meanings for the purposes of the rules. The term "Act" refers to the Health Security se National Security Cess Act, 2025, while "Portal" refers to the portal accessible at cbic-gst.gov.in. The expression "registered person" means a person registered under section 8 of the Act. Any word or expression used in the rules but not specifically defined in the rules will carry the meaning assigned to it in the Act.
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