Bocw
n.jayavel
(Querist) 13 August 2011
This query is : Resolved
as per BOCW Act we need to pay 1% of Cost of Construction as CESS to labour Welfare Fund to the state where the works Contract is going on.
Our question is Cost of construction includes Supply of Equipments like AIr conditioner, DG Sets,Mechanical equipments or not?
Pls clarify the same to arrive the correct CESS Amount.
Raj Kumar Makkad
(Expert) 13 August 2011
Yes, These expenses are part of cost of construction.