Chapter 2 — Taxable Person

Chapter in 2 Minutes

• This chapter groups sections 3 of the Health Security se National Security Cess Act, 2025.
• Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

1. Section 3 — Taxable person

Practical questions to ask

• What factual trigger decides which section in this chapter applies?
• What was the operative wording on the transaction/order date?
• Which Rule, Form or notification changes the implementation?
• What evidence would an officer or appellate forum expect?