BOCW Welfare Cess Act

S S Samal (Querist) 03 September 2009 This query is : Resolved
To my knowledge, BOCW Welfare Cess Act 1996 is a Central Ac. However it is applicable to those states where the state govt has formed a board under this Act.

My query is whether SEZ or a SEZ unit or Developer is exempted from payment of CESS under this act.

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Raj Kumar Makkad (Expert) 05 November 2009
Yes, SEZ units are exempted from the payment of CESS under BOCW Welfare Cess Act, 1996.

S S Samal (Querist) 05 November 2009
Thanks for the reply. But I am not finding this in SEZ Act or any other SEZ notification. Can u please mention the notification reference. Because as per existing act few CESS are exempted but that list does not cover CESS under BOCW Act.

Jacob Pratap (Expert) 30 October 2010
I respectfully differ with the opinion of my fellow expert. It is informed to the members that the SEZs are not exempted from the payment of cess under the BOCW Welfare Cess Act, 1996. If any one has any notification or court judgment in this regard, kindly share with the members of this forum. Otherwise kindly read section 6 of the Building and other Construction Workers Welfare Cess Act, 1996.

regards

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