Applicability of Labour Cess in Tamilnadu?

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My query is- 
1.Whether Labour Cess is applicable to Tamilnadu?
2.If so, whether the estimated project cost of civil construction should include the labour cess applicable on the work. 
3.Can the employer deduct labour cess @ 1% from monthly bills of the contractor? 
4.Is there any provision in the Act for getting exemption, if Labour Cess is applicable in Tamilnadu?
Dear tax experts, Kindly Clarify these queries.
Thank you, in advance.
CMA.T Nandakumar.
9.10.2016.
Replies (1)

https://cms.tn.gov.in/sites/default/files/rules/labemp_rules_2006.pdf


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