Building cess

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

02 August 2013 As per THE BUILDING AND OTHER CONSTRUCTION
WORKERS’ WELFARE CESS ACT, 1996, 1% of the cost of construction is paid to the Government since 5th day of November 1995.

My query is what about the period before 1995 ? Is any cess payable on building under construction as on that time or the building already constructed by that time ?

please provide guidance with sufficient clauses and notifications.

Kumar

Kumar (Expert)
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02 August 2013 Can someone share their views on this

Querist : Anonymous

Querist : Anonymous (Querist)

06 August 2013 Dear Sir/Madam,

I would also like to know that whether it is applicable on construction of factory or not for one of the statement says that
“building or other construction work”
-
means the construction, alteration, re
pairs,
maintenance or demolition
-
of or, in relation to, buildings, streets, roads, railways, tramways,
airfields, irrigation, drainage, embankment and navigation works, flood control works (including storm water drainage works), generation, transmission a
nd distribution of power,
water works (including channels for distribution of water), oil and gas installations, electric
lines, wireless, radio; television, telephone, telegraph and overseas communication dams,
canals, reservoirs, watercourses, tunnels, b
ridges, viaducts, aquaducts, pipelines, towers,
cooling towers, transmission towers and such other work as may be specified in this behalf by
the appropriate Government, by notification but does not include any building or other
construction work to which
the provisions of the Factories Act, 1948 (63 of 1948), or the Mines
Act, 1952 (35 of 1952), apply

Refer the following link https://mau.nic.in/Departments/labour/BOCWActrules.pdf

Please experts provide guidance on the same..

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