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        GST

        Rule 2 - Definitions

        Health Security Se National Security Cess Rules, 2026
        Chapter I
        PRELIMINARY

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        Health security cess rules define key terms: Act, Portal and registered person and defer undefined terms to the Act. Rule 2 defines key terms: Act means the Health Security se National Security Cess Act, 2025; Portal means the website at cbic-gst.gov.in; and registered person means a person registered under section 8 of the Act. It provides that words not defined in the rules but defined in the Act carry the meanings given 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.

                              Health security cess rules define key terms: Act, Portal and registered person and defer undefined terms to the Act.

                              Rule 2 defines key terms: Act means the Health Security se National Security Cess Act, 2025; Portal means the website at cbic-gst.gov.in; and registered person means a person registered under section 8 of the Act. It provides that words not defined in the rules but defined in the Act carry the meanings given in the Act.


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