08 July 2026
Sir, The company engaged contractor by inviting tender for some construction work. For building construction work the employer have to collect and pay cess under 'building and other construction workers welfare cess act 1996'. The cess was charged on cost of construction. My queries are: Who are liable to collect the cess ie Company or the Contractor? The Contractor while making invoice to the company charge and added/showed separately cess (1%) over cost of construction. Is it correct or the contractor collect excess cess? Regards Abhijit