GST on Labour cess collection charges

As per Labour Cess rule (point no 5- transfer of proceeds to board) an entity can claim or deduct not more than 1% of cess paid to board while making payment to board.

In absence of any expense to be set off against such collection charges, whether such collection charges are liable for GST
If yes then How it will be treated in the books
Replies (3)
good clarification and information
Respected Subhagan Sreerangam Sir,

It has been noticed for a couple of weeks that you are constantly posting the comment "GOOD CLARIFICATION AND INFORMATION " , for increasing your points. Kindly answer the question asked by the querist without just writing "good clarification and information"..

Please abide the rules and regulations of this group. All the members, employees, executives of caclubindia are trying their level best to make this app as the Best Professional Application.

I have no intention to hurt you Sir..

Thank You.

Warm Regards.
Please eloberate under which section / rules/notification/circular it is exempt

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