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          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.

          <h1>Health security cess rules define key terms: Act, Portal and registered person and defer undefined terms to the Act.</h1> 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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