https://www.taxtmi.com/acts?id=52238 The cess is levied to meet expenditure on the national security of India and public health. Its proceeds are first credited to the Consolidated Fund of India and may be utilised by the Central Government only after due appropriation by Parliament for the specified purposes. The Central Government may also specify prescribed activities, schemes and programmes for national security or public health. en-us Thu, 18 Dec 2025 13:11:21 +0530 Mon, 22 Jun 2026 15:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52238 The cess is levied to meet expenditure on the national security of India and public health. Its proceeds are first credited to the Consolidated Fund of India and may be utilised by the Central Government only after due appropriation by Parliament for the specified purposes. The Central Government may also specify prescribed activities, schemes and programmes for national security or public health. Act-Rules GST Thu, 18 Dec 2025 13:11:21 +0530 https://www.taxtmi.com/acts?id=52238