Section 34 of The Health Security Se National Security Cess Act, 2025
- (1)The Central Government may, if it is of the opinion that it is expedient or necessary in the public interest so to do, by notification, add to Schedule I any goods and on any such notification being issued, the said Schedule shall be deemed to be amended accordingly.
- (2)Every notification issued under sub-section (1) shall, as soon as possible after it is issued, be laid before each House of Parliament.
Summary
- (1) The Central Government may, if it is of the opinion that it is expedient or necessary in the public interest so to do, by notification, add to Schedule I any goods and on any such notification being issued, the said Schedule shall be deemed to be amended accordingly.
- (2) Every notification.
Practical examples
FAQ
1. Who has the authority to add new items to the taxable goods list under Section 34 of the Health Security Cess Act?
Under Section 34 of the Health Security se National Security Cess Act, 2025, the Central Government has the exclusive power to add any goods to Schedule I of the Act by publishing a notification in the Official Gazette.
2. What justification is required for the government to amend Schedule I under Section 34 of the Health Security se National Security Cess Act, 2025?
Under Section 34 of the Health Security se National Security Cess Act, 2025, the Central Government can only add goods to Schedule I if it is of the opinion that it is expedient or necessary to do so in the public interest.
3. Does a notification amending Schedule I under Section 34 of the Health Security se National Security Cess Act, 2025 require parliamentary oversight?
Yes, under Section 34 of the Health Security se National Security Cess Act, 2025, every notification issued to add goods to Schedule I must be laid before each House of Parliament as soon as possible after it is issued.
Test yourself
Q1.Under Section 34 of the Health Security se National Security Cess Act, 2025, what action is the Central Government empowered to take regarding Schedule I?
Q2.Under Section 34 of the Health Security se National Security Cess Act, 2025, what is the mandatory next step after the government issues a notification adding goods to Schedule I?
Q3.Under Section 34 of the Health Security se National Security Cess Act, 2025, what standard of opinion must the Central Government hold to add goods to Schedule I?
Q4.Under Section 34 of the Health Security se National Security Cess Act, 2025, how does an addition to Schedule I affect the scope of the cess levy described in Section 4?