Liability under BOCWA

This project work, is it contract with customer, ie real estate or self generating asset? If it is cunstructiin contract’s, you just reimburse the amount to come contractor. If the building is for own use, you or the contractor can pay up for cess expenses. In the end you are mentioned only paying for everything, cess can be paid in advance as well to reduce book keeping.

https://wblc.gov.in/sites/default/files/upload/faq/bocww-cess-faq.pdf

Sorry for typos, you are only funding the project and paying for it. Where to account for it depends upon construction contracts or WIP/ self generating asset accounting.